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TMI Blog1992 (2) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... th Manu Verma, for the applicant. The judgment of the Court was delivered by B.N. KIRPAL, J.- The Appellate Tribunal, Sales Tax, Delhi, has referred to this Court the following three questions: "1. Whether, on the facts and in the circumstances of the case, the sale of the printing machine imported by the dealer from Germany and sold to M/s. Union Printers Co-operative Society Ltd. for Rs. 2,39,908.85 was a sale in the course of import within the meaning of section 5(2) of the Central Sales Tax Act, 1956? 2. Whether, on the facts and in the circumstances of the case, the dealer acted as an agent of the purchasing dealer M/s. Union Printers Co-operative Industrial Society Ltd., New Delhi, and made purchases on behalf of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said machinery. The C.C.I. E., therefore, allotted the machinery to M/s. Bharat Litho Graphic Co. of Calcutta but that company also did not take the delivery. The said machinery was, therefore, finally released by the C.C.I. E. in favour of the M/s. Union Printers Co-operative Industrial Society Ltd., New Delhi, to whom the machinery was delivered on payment of Rs. 2,39,908.85. According to the dealer he was only importer of the machinery on the authority of C.C.I. E. and acted as an agent of the licensee. It was urged that the dealer had no property in goods as he could not sell the machinery to any one he liked and at any price he wished. It was asserted that the dealer could not charge any price other than fixed by the C.C.I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1978, decided on August 23, 1991Reported in [1992] 84 STC 311 (Delhi). In that case also, the goods had been imported against the import licence from abroad. The import licence had been issued in favour of All India Radio. The question still arose whether the sales made were in the course of import or not. It was held by this Court that in the case of sale of goods in the course of import or export, there should be a privity of contract between the foreign party and the Indian importer or exporter. It was further held that unless such a privity of contract takes place, there would be no sale in the course of export unless, of course, the sale takes place during the movement of goods from India to abroad or vice versa by transfer of doc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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