9911796707
TMI Blog2004 (3) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... s is one and the same, the above writ petitions can be disposed of by this common order. 2. Briefly it is the case of the petitioner that it is a Public Sector Undertaking and registered under the Companies Act and a canalising Agency, appointed by the Government of India for the import of newsprint required by the News Paper Publishers. The Consumers of the newsprint apply to the Registrar of Newspapers of India, under the Ministry of Information and Broadcasting for allocation of newsprint, specifying their requirements and the Registrar makes allocations of newsprint. On the basis of that the petitioner, who has a bulk licence, places the order for import of Russian newsprint on behalf of those consumers. The import is made strictly in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded over to the petitioner after receipt of cash payment on 19.7.1974. For the year 1975-76, the ship arrived on 6.4.1975 and the documents were handed over on 22.4.1975 and the goods were cleared by the buyer on 22.4.1995. The records available would clearly show that the sales were effected after the arrival of the ship, i.e, after the ship crossed the customs barrier for both the years 1974-75 and 1975-76 and the assessing authority rightly treated the sales as local sales after the import of the goods and hence the claim of exemption under Section 5(2) of the Central Sales Tax Act, 1956 was not available to them. 4. The assessing authority after examining the matter in detail, rejected the petitioner's contention that the sale is an i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of the goods and it was not a dealer in the goods and that what it collected was only the expenses incurred and nothing more. Secondly it is contended that soon after the receipt of the documents the same were transferred to the Indian Express even while the goods were on the highseas, enabling the Indian Express to clear the goods through Customs and it was only the Indian Express, which cleared the goods in its own name. The petitioner would also place reliance on the ruling reported in 1 29 STC 294 (State Trading Corporation of India Ltd. v. State of Tamil Nadu and another) and according to the learned counsel for the petitioner, the said decision would squarely apply to the facts of the present case and prayed for allowing the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner/ assessee, but later on raised the sale invoices in the name of the actual users and collected the money. 7. The next contention that has been put forward by the petitioner is that the documents were transferred to the Indian Express even while the goods were on the highseas, enabling the Indian Express to clear the goods through Customs. 8. Section 5(2) of the Central Sales Tax Act, 1956 reads as under, "A sale or purchase of goods shall be deemed to take place in the course of the import of the goods into the territory of India only if the sale or purchase either occasions such import or is effected by a transfer of documents of title to the goods before the goods have crossed the customs frontiers of India." Henc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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