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TMI Blog2009 (4) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... namely, the invoices, the bill of lading, the modality of payment, the name of the consignee, etc. We do not wish to express any opinion on these documents at this stage. Suffice it to state that the above question needs to be examined by the High Court de novo in accordance with law. The High Court had erred in proceeding on the basis that no question of law arose on the interpretation of the documents placed on record before it. - Civil Appeal No. 5693 of 2008 - - - Dated:- 23-4-2009 - KAPADIA S.H. AND SUDERSHAN REDDY B. JJ. S.K. Dholakia, Senior Advocate (Sanjay V. Kharde, Chinmoy Khaladkar and Ms. Asha Gopalan Nair, Advocates, with him) for the appellant. S. Ganesh, Senior Advocate (Kavin Gulati, Ms. Nandini Gore, Ms. Son ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which, in turn, occasioned the imports. According to the assessee, the Indian buyer(s) had entered into the contract on tripartite basis. According to the assessee, the tripartite contract and its terms mentioned therein occasioned the import of the goods from the USA to the Indian buyer(s) into India, therefore, the goods stood exempted in terms of the first limb of section 5(2) of the 1956 Act. It is urged on behalf of the assessee that if there is a contract between the Indian importer (TISCO) and its customer in India not only for just sale of goods as such but for import of goods which can only be supplied to the Indian buyer and which cannot be diverted and if the foreign source is clearly identifiable under the contract, then the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court had erred in proceeding on the basis that no question of law arose on the interpretation of the documents placed on record before it. To simplify the matter, we re-frame the question as under: Whether, on the facts and circumstances of the case, could it be said that the contract between the Indian buyer and TISCO on the one hand and the contract between TISCO and Tata incorporated, USA on the other are so inextricably interlinked as to attract the first limb of section 5(2) of the 1956 Act. All contentions on both sides are expressly kept open. Parties are given liberty to file additional documents, if so advised, before the High Court. Before concluding, it may be mentioned that before the High Court one additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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