April 21.
because under the Explanation the goods, in respect of which the companytract of sale is made, must, at the date of the companytract be in existence in the Central Provinces, that is to say, that the goods must at the date of the companytract be there in the form in which they are agreed to be sold and there was numberevidence, in the present case, for this.
N. Shroff, for the Intervener State of Madhya Pradesh .
Appeal by special leave from the judgment and order dated June 29, 1954, of the former Nagpur High Court in Misc.
Both the members of the, Board of Revenue came to the same companyclusion, namely, that the sales were liable to assessment under the Act, but the reasonings adopted by them were somewhat different.
219 of 1952.
The reference arose out of an order of assessment made on the respondent for payment of sales tax for the period June 1, 1947, to November 12, 1947, on a taxable turnover of Rs.
13 of 1958.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The Judgment of the Court was delivered by DAS, C. J. This is an appeal by special leave, against the order of the High Court of Judicature at Nagpur dated June 29, 1954, answering against the appellant certain questions referred to it by the Board of Revenue under s. 23 1 of the Central Provinces Berar Sales Tax Act, 1947 hereinafter referred to as the Act .
The facts leading up to the present appeal may shortly be stated as follows.
Civil Case No.
His place of business is situate at Chanda in the erstwhile Central Provinces.
Evidently that companytract was superseded by the later one of March 2, 1945, the terms and companyditions whereof were renewed year after year.
Ganapathy Iyer and D. Gupta, for the appellant.
The respondent deals in matchwood called sawar Bombay Malabaricum .
C. Setalvad, Attorney General for India, K. G. Chondke, B. Dadachanji and K. K. Raizada, for the respondents.
This agreement is evidenced by WIMCOs letter dated January 7, 1948, accepting and companyfirming it.
In January 1948 the respondent entered into an agreement with the Western India Match Co. Ltd., which is popularly known and will hereinafter be referred to as WIMCO for the supply of a minimum quantity of 2,500 tons of sawar logs during the season 1947 48.
