9911796707
TMI Blog1997 (2) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... ted:- 12-2-1997 - KIRPAL B.N. AND SANTOSH DUGGAL JJ. J.R. Goel, for the petitioner. The judgment of the Court was delivered by B.N. KIRPAL, J. -In respect of the assessment year 1971-72, two references (S.T.R. No. 30 of 1979 and S.T.R. No. 31 of 1979), have been made by the Appellate Tribunal, Sales Tax, Delhi, to this Court, which are being disposed of by this common judgment, one under the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi, and the other under the Central Sales Tax Act, 1956. The facts as found by the Tribunal in its order are as follows: "2. The first controversy pertains to the import of goods by the assessee on the basis of 'actual user licences' which its Indian constit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on those goods were obtained by the assessee in its name covering the risk from the supplier's destination to the licence holders warehouses. In the orders which the assessee used to place with the foreign supplier the names of the licence holders were disclosed. 5.. There was another set of transactions. They were the results of the Director-General of Supplies and Disposals inviting tenders for the supply of various goods to different departments of the Government. In response thereto the assessee used to submit tenders. On their acceptance, the goods were imported from the said foreign suppliers and then supplied to the concerned Government departments. Import recommendation certificates were said to be issued in favour of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f import and, therefore, exempt from exigibility to sales tax? 2.. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the transactions effected by the assessee of supply of various goods to different departments of the Government on the basis of import recommendation certificates issued by the Chief Controller of Imports were sales in the course of import and, therefore, exempt from exigibility to sales tax?" The points in issue are, as far as this Court is concerned, res integra. As far as question No. 1 is concerned, the facts are more or less identical to the facts in the case reported as Commissioner of Sales Tax v. General Trading Sales Corporation [1992] 84 STC 193 (Delhi). In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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