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TMI Blog2009 (5) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... ings was only for the purpose of facilitating the transactions in an effective and result-oriented manner, which cannot be reckoned as the basis to arrive at a conclusion to the contrary. Exhibit P1 contract executed between the parties was only for the purpose of facilitating sale on payment of "commission", which could never be regarded as a "sale", so as to shift the liability to the shoulders of the first respondent and to compel them to issue Form 25 declaration, more so, at this belated stage. W.P. dismissed. - W.P. (C) No. 17752 of 2004 (L) - - - Dated:- 25-5-2009 - RAMACHANDRA MENON P.R. , J. P.R. RAMACHANDRAN MENON J. The petitioner has approached this court seeking for a direction to be issued to the first respondent to f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in connection with the execution of the export contract or under the contract with the petitioner shall be borne by the petitioner/supplier. Again, under clause 8 of exhibit P1 contract, it is also specified that the supplier would undertake to indemnify the STC in all respects and shall always keep it fully indemnified against all taxes, claims, demands, losses, damages, expenses, etc., arising out of or relating to the relevant export contract forming an integral part of the contract. Referring to the contents of the counter-affidavit filed by the first respondent, Dr. K.B. Mohammad Kutty, the learned Senior Counsel for the first respondent submits that, though orders were placed on the first respondent and the letter of credit was o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd to form 25. Rule 32(14) of the Kerala General Sales Tax Rules, 1963 is extracted below: Rule 32(14). Every dealer in goods taxable at the point of last purchase in the State shall, if he is not liable to tax on such goods by reason of his not being the last purchaser in the State, obtain a declaration in form 25 from the person to whom he has sold the goods. Every purchaser shall issue such a declaration to the seller. The declaration so obtained shall be submitted in duplicate to the assessing authority on or before the fifteenth of the month succeeding that to which the sales relate along with a statement of such declarations showing the name and address of the dealers to whom the goods were sold with the particulars of sale bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner to arrive at a finding that the transaction between the petitioner and the State Trading Corporation was in the form of a sale, but on the other hand, it is evident that it was in the form of an intermediary/commission arrangement as specifically contended from the part of the first respondent; for which, they collected the commission /service charge as stipulated therein. The very stipulation for payment of commission at per cent itself denotes the nature and understanding as to the transaction between the parties. That apart, the stipulations in exhibit P1, particularly under paragraph Nos. 6, 8 and elsewhere as to the conditions incorporated and the liability fixed on the supplier, show that the transactions between t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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