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TMI Blog1998 (1) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Director of Medical and Health Services of the Government. The payment therefor was admittedly made by the Government in the Labour and Employment Department, and the amount paid was debited in the Government account under the head E.S.I. Scheme . The officer, who placed the order, had directed the assessee to make supplies to the E.S.I. corporation, and the supplies were so made. The asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e D form signed by the Director of Medical and Health Services is not a form signed by the authorised officer of the Government. That finding has been recorded solely on the ground that the designation of the officer is mentioned, as Director of Medical and Health Services (E.S.I. Scheme). There was no material before the Commissioner, nor has any material been placed before us to show that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to be accepted. 3.. On the facts of these cases, it is clear that the goods had been sold to the Government, though delivery of the goods sold was effected to the E.S.I. hospitals pursuant to the direction given by the officer of the Government who placed the order. After such delivery of the goods, payment therefor was made by the Government, which fact is not in dispute. The fact that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o whether the Government is the buyer. The order placed by the Government clearly placed the Government in the position of a buyer, and the payment made for the goods supplied clearly establishes that the Government itself had no doubt that it was the buyer of the goods. Once it is clear that the Government is the buyer of the goods, Government certainly is competent to issue the D form through ..... X X X X Extracts X X X X X X X X Extracts X X X X
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