9911796707
TMI Blog1985 (9) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... o answer the following question of law, namely: "Whether, under the facts and circumstances of the case, the sale of tyres and tubes worth Rs. 18,072 to the Gun Carriage Factory, Jabalpur, was in the course of import of goods into the territory of India from a foreign country and hence not liable to tax under article 286(1)(b) of the Constitution of India?" Initially, this question arose for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted by the assessee from U.K. The assessee's contention was that the import of the goods from U.K. was occasioned by the contract entered into with the Director-General of Supplies and Disposals, according to which the goods were to be imported from U.K. and delivered to the Gun Carriage Factory at Jabalpur. Under the contract, the indentor was the General Manager, Gun Carriage Factory, Jabalpur. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial Taxes, Madras Division, Madras AIR 1966 SC 1216, equivalent to [1966] 17 STC 473 (SC). 4.. When the matter came up for hearing on the earlier occasion, it was pointed out in the order dated 17th July, 1981, passed in M.C.C. No. 115 of 1978 that the question whether there was any sale between the foreign exporter and the assessee will have an important bearing in deciding whether the sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G. Khosla's case [1966] 17 STC 473 (SC); AIR 1966 SC 1216. It was held therein that when the movement of goods from foreign country to India was in pursuance of the condition of the contract between the assessee and the Director-General of Supplies and Disposals and there was no possibility of these goods being diverted by the assessee for any other purpose, the sales must be held to have taken pl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
