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TMI Blog1972 (6) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... rsuant to the said three orders, the goods were packed at the works of the petitioner at Altringham, Cheshire, England, and the same were shipped from England to India and thereafter supplied to the abovenamed purchasers. The petitioner is a registered dealer under the Central Sales Tax Act, 1956. It had submitted to the sales tax authorities its sales tax returns for the half year ended 31st December, 1957, for the quarter ended 31st March, 1958, and for the quarter ending 30th June, 1958. In these returns, the petitioner claimed exemption from the payment of sales tax in respect of the goods sold by the petitioner under the aforesaid three orders. On 25th September, 1958, the Commercial Tax Officer, Sealdah Charge, respondent No. 1, made assessment orders in respect of the said two periods, i.e., 1st July, 1957, to 24th July, 1957, and 25th July, 1957, to 30th June, 1958. Respondent No. 1 rejected the contention of the petitioner that the aforesaid machineries were imported to India for the specific purpose of selling them to the Government and hence they occasioned the imports and that they were exempted from the Central Sales Tax Act, 1956. The Commercial Tax Officer observed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the Director-General of Supplies and Disposals, New Delhi, for the supply of axle-box bodies. The goods were to be manufactured in Belgium according to the specifications, and the D.G.I.S.D., London, or his representative was to inspect the goods at the works of the manufacturers and issue an inspection certificate. Another inspection was provided at Madras. The assessee was paid 90 per cent after inspection and delivery of the stores to the consignee and the balance of 10 per cent was payable on final acceptance by the consignee. In the case of deliveries on f.o.r. basis the assessee was entitled to 90 per cent payment after inspection on proof of despatch and balance of 10 per cent after receipt of stores by the consignee in good condition. The assessee was entirely responsible for the execution of the contract and for the safe arrival of the goods at the destination. The contract provided that notwithstanding any approval or acceptance given by an Inspector, the consignee was entitled to reject the goods, if it was found that the goods were not in conformity with the terms and conditions of the contract in all respects. The manufacturers consigned the goods to the assessee b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the machines could be shipped from the petitioner's works in England in about 6 to 8 months from the date of receipt of the firm order. Again on 19th July, 1955, the petitioner had submitted provisional quotations for 18 model 48 British-built linotype composing machines equipped in accordance with the requirements of the Government. It was stated therein that the prices quoted were provisional and the buyer would be invoiced at the packed price prevailing at the time of shipment plus all expenses for sea freight, insurance, customs duty, clearing, railway freight and a small charge for erection. The machines were to be manufactured at the petitioner's works in England. The petitioner stated that it had no stock of the linotype machines to be delivered before 31st October, 1955, but assured that at least 5 linotype machines could be shipped from England during the month of December at the latest, another batch of 5 would be following in 6 to 8 weeks later. For the remaining 8 linotype machines, shipping period would be intimated later on. The petitioner subsequently amended the aforesaid quotation by amending the word "shipment " in place of "delivery" appearing in the said quota ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the machines in favour of the Government of India and the then Government of Punjab occasioned the imports. The goods under the contract of sale were to be manufactured by the petitioner at its works in England and were to be shipped from England. The said delivery dates were fixed with reference to the expected dates of shipment from England. The machines were prepared according to the special specifications of the buyers. The prices quoted were provisional and the actual prices were to be fixed according to the prices of the goods ruling at the time of shipment of the same from England. Costs of carriage to the port of shipment and also sea freight and insurance charges were added to the prices for the machines. It has also admitted that machines were actually imported from England and supplied to the Government of India and the then Government of Punjab. In these cases, it cannot be argued that the goods were imported by the petitioner without reference to the aforesaid orders for machines and that the sales did not occasion the imports. In the instant case, the petitioner imported the machines from England as a part of the agreement of, sale and in order to fulfil its obli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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