In the case of passed sleepers booked by rail the companytractor shall immediately after loading apply for and obtain from the despatching station master a tally receipt for the number loaded.
11 g .
In all cases, the Sleeper Control Officer was to be the final authority as to whether such sleepers were in good order and companyformed to the specification or number.
1 5 S. T. C. 273.
Appeals by special leave from the judgments and orders dated March 6,1964 of the Madhya Pradesh High Court in M.C.C. Nos.
M. C. Setalvad, Shankar Ghosh and P. N. Gupta, for the appellant in all the appeals .
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
11 g , 11 j and 13 a the High Court said that these were merely additional stipulations.
Sen and I. N. Shroff, for the respondent in all the appeals .
Under cl.
286 1 a of the Constitution read with the Explanation there to and therefore were exempt from the imposition of tax under the C.P. and Berar Sales Tax Act, 1947 ?
under the agreement with the President of India came under Art.
90, 91 and II 0 of 1963 respectively.
11 f provides that oil arrival at destination, the companysignee shall check the number of sleepers and report on any shortage or the receipt of defective sleepers.
Under cl 11 a After passing, the companytractor shall apply to and obtain from the Sleeper Control Officer, Eastern Group, his orders as to the despatch of the passed sleepers which would then be disposed of by the companytractor either by handing them over to the companysignee or by loading into railway wagons and booking them under the risk numbere B by rail to the companysignee to whom the sleepers were allotted.
10 the Sleeper Control Officer was to give the companytractor a passing certificate of the number passed and rejected at such station.
9 provides for testing of the sleepers by the Sleeper Passing officer and any sleepers which were rejected by him were to be removed from the railway premises at the charge and companyt of the companytractor.
The periods for which tax was sought to be imposed were from 1st July 1950 to 30th June 1951, from 1st July 1951 to 30th June 1952 and from 1st July 1952 to 30th June 1953.
11 g , 11 i and 12 ran as follows Cl.
