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TMI Blog2024 (7) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... ntract between the end user and the foreign supplier. The aforesaid issue has been considered by the Hon ble Supreme Court in the case of Commissioner of Delhi Value Added Tax [ 2016 (4) TMI 534 - SUPREME COURT ] wherein the Hon ble Supreme Court had clearly recorded that sale in course of imports do not require privity of contract between the foreign supplier and the ultimate consumer in India. In the judgment delivered by the Hon ble Delhi High Court in the case of Abb Limited [ 2012 (10) TMI 185 - DELHI HIGH COURT ], it has been observed that what is relevant consideration was to ascertain whether the movements of goods were integrally connected with the contract for their supply. It would appear from Section 5(2) of the said Act that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % amounting to Rs.1,68,53,080/-. 2. The petitioner is engaged in the business of import and resale of all types of medical equipments and accessories. According to the petitioner, the petitioner in usual course had entered into business transactions with local buyers within the territory of India for import of medical equipments from foreign sellers. 3. Mr. Ghosh, learned senior advocate appearing on behalf of the petitioner submits that the short question that falls for consideration in the present petition is whether the sale and purchase of the medical equipments effected by the petitioner can be said to have taken place in course of import of goods into the territory of India, notwithstanding there being no privity of contract between t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner, Delhi Value Added Tax. v. ABB Limited., reported in (2016) 6 SCC 791. 5. It is still further submitted that petitioner had challenged the order dated 16th August, 2023 passed by the Board before the West Bengal Taxation Tribunal to the limited extent of challenging the Board s disallowance of the petitioner s claim under section 16(1)(b) of the West Bengal Value Added Tax Act, 2003, (in short WBVAT Act ) on account of which is the sum of Rs.31,91,68,258/- had been taxed under the WBVAT Act, at the rate of 5%, which works out to Rs.1,59,58,413/-. On such application being moved, the respondents having assured that during the pendency of the proceedings before the West Bengal Taxation Tribunal no coercive measure shall be taken with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppears that the Board by its order which is impugned in the present writ petition had returned the findings on the basis of the materials placed before it. The Board has, apart from other factual findings, clearly returned the finding that the petitioner had entered into the agreements with different customers in India for supply of medical equipments procured from Siemens Healthcare Pvt. Ltd., and its associate companies. The petitioner had in fact placed purchase orders on Siemens Healthcare Germany and Siemens Medical solutions INC with a direction to have the aforesaid concerned equipments delivered at its Kolkata office. According to the respondents, there are two sales involved. The first sale is between the petitioner and the foreign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that a sale or purchase of goods shall be deemed to take place in course of import of goods into the territory of India only if, the sale or purchase occasioned such import. This aspect needs consideration on exchange of affidavits especially when a finding has been returned by the Board that the import is not inextricably bound up with local sale. 11. Considering the above, I am of the view that the petitioner having been able to make out a prima facie case, the writ petition shall be heard. On the question of grant of interim protection, taking into account that the matter pertains to revenue and that on the petitioner s own showing a sum equivalent to 5% of the taxable turnover working out to be Rs.1,68,53,080/- has been taxed under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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