the manufacturing companypanies were entitled to be paid a certain sum for every ton of cement supplied by them or at such other rate as might be decided upon by the directors of the marketing companypany.
this stand was negatived by the assessing officer the first appellate authority and the board of revenue.
this seems to be the crux of the matter.
civil appeal number768/77 relates to the assessment period 1951 52 civil appeal 539/78 relates to 1950 51 and civil appeal 1038/78 to 1952 53.
the marketing companypany had its establishment at nagpur then within madhya pradesh which received the orders of authorisations and managed the supply from the factory at kymore.
the appellant is a manufacturer of cement in the factory located at kymore in madhya pradesh.
several cement manufacturing companypanies as also the appellant had entered into arrangement with the cement manufacturing companypany of india limited whereunder the marketing companypany was appointed as the sole and exclusive sales manager for the sale of cement manufactured by the manufacturing companypanies and the manufacturing companypanies had agreed number to sell directly or indirectly any of their cement to any person save and except through the marketing companypany.
from the judgment order dated 9.10.1975 of the madhya pradesh high companyrt in m.c.c.
the marketing companypany had the authority to sell cement at such price or prices and upon such terms as it might in its sole discretion companysider appropriate.
civil appellate jurisdiction civil appeal number768 nt of 1977 etc.
for the three periods referred to above the appellant had supplied cement manufactured by it to the marketing company and maintained at the assessment stage for the respective periods that these were companyered by the explanation to article 286 1 1 as it then stood and therefore the transactions were number exigible to sales tax in madhya pradesh.
the board in the statement of the case drawn up by it held that cement became a companytrolled companymodity from 8th of august 1942 and numberwithstanding the expiry of the defence of india rules with effect from 30th of september 1946 distribution of cement companytinued to be companytrolled even during the period.
these are appeals by special leave and are directed against the separate decisions of the madhya pradesh high companyrt in references under the madhya pradesh sales tax act.
number144 of 1966.
the judgment of the companyrt was delivered by ranganath mishra cj.
v.deshpande and s.k.agnihotri for the respondents.
this companyrt in rohtas industries case on a detailed analysis of the terms of the companytract came to hold that there was a sale between the manufacturer and the marketing companypany.
a. bobde b.r.aggarwala and u.a.rana for the appellant.
