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TMI Blog1980 (12) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... light of the judgments then prevailing. Later the assessing officer initiated proceedings under section 16 on the ground that the export was by the State Trading Corporation and there was a local sale by the dealer in favour of the State Trading Corporation. After following the procedure prescribed by an order dated 6th August, 1973, the assessing officer revised the assessment by including the turnover of Rs. 3,81,990 also in the taxable turnover. The assessee preferred an appeal to the Appellate Assistant Commissioner. The Appellate Assistant Commissioner held that in all the bills of lading, the appellant was shown as a shipper though for and on account of the State Trading Corporation and that in the invoice also it is mentioned clearl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tract between the local seller and the State Trading Corporation, that there was no privity of contract between the foreign importer and the local supplier, and that there was a sale by the dealer to the State Trading Corporation which attracted local sales tax. For this view, the Board relied on the decision in Mod. Serajuddin v. State of Orissa(1). Since out of the five contracts which represented the total turnover of Rs. 3,81,990, one transaction was a direct export by the dealer from Cochin, that was omitted and the turnover of Rs. 2,73,240 covered by the other four transactions were held liable to sales tax. Accordingly, the order of the Appellate Assistant Commissioner deleting the turnover of Rs. 2,73,240 was set aside and the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd case[1970] 25 S.T.C. 528 (S.C.); [1970] 3 S.C.R. 147.The correct law is laid down by this court in the Coffee Board case[1970] 25 S.T.C. 528 (S.C.); (1970) 3 S.C.R. 147. and the Serajuddin's case[1975] 36 S.T.C. 136 (S.C.); [1975] Supp. S.C.R. 169. The law is this. It has to be found out whether the contracts between the merchants and the corporation are integrated contracts in the course of export or they are different. If they are different contracts, as they are in the present case, the last purchaser within the State is the M.M.T.C." There is a finding, as already stated, in this case that the two contracts between the State Trading Corporation and the foreign buyer and the State Trading Corporation and the assessee are different ..... X X X X Extracts X X X X X X X X Extracts X X X X
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