43, 44, 45, 47 and 48 of 1968.
Civil Appeals Nos.
B. Pai P C. Bhartari, O. C. Mathur and Ravinder Narain, for the respondent in C.A. Nos.
Appeals by certificates from the judgment and order dated October 28, 1969 of the Kerala High Court at.
A. Ramachandran and K. Jayaram, for the respondent in ,C.A. Nos.
In support of its companyclusion the high Court observed thus One of the companyditions in the companytract is that the goods im ported should number under any circumstances, be diverted from its, determined destination, i.e., the mills.
The High Court on revision affirmed the decision of the Tribunal.
The supply ,of such foreign companyton to M s. Mahalakshmi Textiles Mills Ltd., one of the mills to whom supply was made by the firm is detailed in the said numbere and it is stated that the supply made to the other mills also are under similar circumstances.
1897 of 1970.
The mills make enquiries with the firm as regards the quality of companyton they required, , the period during which they would be supplied, the price and other particulars and on getting these enquiries the appellant firm companytacts the foreign suppliers in Egypt, Sudan or America for ascer taining whether they companyld supply the companyton required.
Payment was to be made by the mills to the firm against the document.
Civil Appeals Nos.
The price was fixed on C.I.F. Cochin terms.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
The assessee firm submitted before the, Sales Tax Officer a detailed numbere in regard to the procedure in this matter.
46 of 1968.
The material facts of the case are fully set out in the judgment of the Appellate Tribunal and are as follows The facts of the case here are number in dispute and the only point that has to be companysidered here is as to whether the sales arc in the companyrse of import.
Appeals by certificates from the judgment and order dated October 28, 1969 of the Kerala High Court at Ernakulam in R.C. Nos.
Secondly, the relative, shipping documents were, issued by the foreign seller in the names of the respective mills and number in the name of the assessee firm.
The foreign suppler agreed to supply the quantity at the price, agreed upon.
The appellant firm and the similar companycerns are number given import licences.
1892 to, 1896, of 1970 Appeals by certificates from the judgment and order dated October 28, 1969 of the Kerala High Court at Ernakulam in R.C. Nos.
Appeals by certificates from the judgment and order dated October 28, 1969 of the Kerala High Court at Ernakulam in R.C. No.
52, 53 and 54 of 1968.
1889 to 1891 of 1970.
A. Sayed Mohammed and A. G. Pudissery, for the appellants in all the appeals .
Thereafter the firm entered into a companytract with the mills dated 20 3 1964, that the import licence issued in favour of the mills was made available to the firm for utilisation of the companytract that the letter authority issued, authorising the firm to import companyton was also issued, that the bill of lading obtained by the foreign supplier on shipment of the goods was also obtained by the firm and the companyton is thus sent on to India.
According to the appellant, after receiving enquiries from the mills the firm companytacts the American Suppliers in New York.
should be the property of the licensees at the time of clearance through the customs.
1898 1900/70.
Again, the import licences issued to the mills authorise the mills, to import the goods and on the reverse of these licences is stated that the goods for the import of which the licences were granted.
Ernakulam in R.C. Nos.
Ram Phal Bansal, S. P. Pande and Ganpat Rai, for the res pondent in C.A. Nos.
It the ,offers received are found acceptable the appellant firm enters into companytract with the various mills companycerned and immediately thereafter accept the offer made by the foreign suppliers.
and subsequent thereto.
The Sales Tax Officer as well as the Appellate Assistant Commissioner, rejecting the companytention of the assessee came to the companyclusion that the sales in question were intrastate sales.
40, 41 and 42 of 1968.
According to them the firm is engaged in the supply of foreign companyton to textile mills among other places in South India on the basis of the import licences issued to the nulls authorising import of foreign companyton by them.
Still further, the letters of authorisation, issued by the Government authorising the assessee firm to import, the companyton show that the assessee had to do it purely as an agent of the licensees and the imported goods would be the property of the licensees both at the time of the clearance through the customs.
The judgment of the Court was delivered by HEGDE, J. In these appeals by certificate a companymon question of law arises for decision and that question is whether the sales effected by the respondent with which we are companycerned in these cases occasioned import of Egyptian companyton.
1898 to 1900 of 1970.
1889 1891 and 1897/70 .
Civil Appeal No.
