9911796707
TMI Blog1978 (12) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Sales Tax. The question referred to us for our determination is as follows: Whether, on a true and proper interpretation of the agreement dated 23rd May, 1966, entered into between the respondent and Gulf Oil (India) Pvt. Ltd. and the subsequent development showing that the additives required for blending came to be supplied by the respondent itself, the Tribunal was correct in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect to the said Gulf Oil making available the additives specified by the respondent for such blending. The Ministry of Petroleum and Chemicals, Government of India, by its letters addressed to the said Gulf Oil advised that the said Gulf Oil would not be granted licence for the import of the additives required for blending the base lubricating oil. The letter dated 5th August, 1968, addressed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er cent on the landed value of the said additives for ordering out, clearing, transporting and storing of the said various additives required by the said Gulf Oil. The letter further stated that where locally purchased additives were used 5 per cent would be charged as service charges in addition to the actual cost of purchase. Accordingly, the respondent issued a bill, viz., invoice No. 726, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid question arises. The contract between the respondent and the said Gulf Oil, to which we have already referred, clearly shows that under that contract the inten-. tion of the parties was that the respondent should store and blend the base lubricating oil imported by the said Gulf Oil and that the additives required for this would be supplied by the said Gulf Oil. It was as a resul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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