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TMI Blog1971 (8) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... ls and for this purpose they obtained licences from the Joint Chief Controller of Imports and Exports. The intention behind the import was that they should use such imported films themselves in the course of their film production. While issuing the licence, the Controller of Imports imposed several restrictions, one amongst which is that the release of the stock so imported to a stranger ought not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said Vijayalakshmi Pictures. The allotment orders made by the Controller of Imports are in the record. While so, the respondent issued a notice dated 15th October, 1966, calling upon the company to produce its accounts for the assessment years 1965-66 and 1966-67 for the purpose of check. The petitioner enquired in the office of the respondent and it was informed that certain alleged sales mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act. In New India Sugar Mills Ltd. v. Commissioner of Sales Tax[1963] 14 S.T.C. 316 (S.C.). , the Supreme Court had to consider whether despatch of sugar to the State of Madras under orders of the Sugar Controller made under the Sugar and Sugar Products Control Order, 1946, was liable to sales tax under the relative Sales Tax Act of Bihar. The Supreme Court held that those despatches of sugar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and the surplus stock in the hands of the petitioner was released at the instance of the Controller of Imports and at his behest and direction. In such circumstances, the petitioner cannot be called a dealer as the word requires some more incidents and aspects to be satisfied before he could be called upon to answer a charge of non-payment of sales tax as a dealer. Even otherwise, I am of the v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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