9911796707
TMI Blog2009 (5) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... in the meaning of the term stipulated under the statute and that it is entitled to have form 25 declaration from the first respondent, contending that it was the first respondent who exported the black pepper to the foreign buyers, though it is based on the terms of exhibit P1 contract. The case put forward by the first respondent (the State Trading Corporation) is that it can never be regarded as the last purchaser. It is submitted that, though exhibit P1 contract was executed between the petitioner and the first respondent, the materials were sold directly by the petitioner to the foreign buyers and that the role of the first respondent was that of an "intermediary" and not as the actual exporter. The terms of the contract are mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lause No. 2 of the terms of contract. It is further stated that the petitioner shipped the goods directly to the foreign buyers and that exhibits P2 and P3 sale bills were prepared much later and that the said bills were never acted upon and no payments were effected as per the said bills. It is also relevant to note that the impugned transactions relate to the periods 1986-87 and 1987-88. The petitioner, after sleeping over the alleged rights for about ten years, woke up only in March, 1998 by placing a request for issuance of form 25 declaration. It is stated by the first respondent that the first respondent's assessments for the relevant periods were completed during 1993 and that the assessing authority has accepted the position in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evident that the concerned dealer, if he is not liable to pay tax on such goods by reason of his not being the last purchaser, shall obtain a declaration in form 25 from the person to whom he has sold the goods and the declaration so obtained has to be submitted in duplicate to the assessing authority on or before the 15th of the month succeeding, along with a statement showing the name and address of the dealers to whom the goods were sold, with the particulars of sale bill, as stipulated therein. In the instant case, the transactions were of the years 1986-87 and 1987-88 and the petitioner has chosen to approach this court seeking for a direction to the first respondent to issue Form 25 declaration only after "1½ decades". The spec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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