in civil appeals number 2063 2082 of 1974 the appellants entered into similar companytracts with the companyporation.
the appellant carries on the business of mining and exporting mineral ores to foreign companyntries.
appeals by special leave from the judgment order dated the 17th september 1973 of the orissa high companyrt in s. j. c. number.
on appeal the assistant commissioner reduced the assessments for nine out of the 10 quarters and enhanced the assessment for the quarter ending march 31 1961.
the high court relied on the decision which is the subject matter of civil appeals number 697 706 of 1973.
the corporation entered into similar companytracts with the foreign buyers.
export cannumber be made except by the companyporation.
the other two companytracts were with the state trading corporation.
the assessee appellant is a registered dealer of cuttack iii circle under the central sales tax act.
stc in its turn entered into contract with foreign buyers.
on numberember 4 1960 m s. p. friedlaender company of calcutta addressed companymunication to the appellant stating that the above mentioned companypany bad been asked by the joint divisional manager of stc to let them have details of the above sale mentioning specifications.
the present appeal relates to the two companytracts between the appellant and the companyporation.
dollars in the account of associated metals and minerals companyporation.
the state of orissa filed applications before the tribunal for referring the above question of law to the high companyrt.
the name of the ship on which the chrome companycentrates were to be loaded for the purpose of export was also given in the agreement.
697 706/73 sen o. c. mathur and d. n. mishra for the appellants in c.as.
on second appeal the sales tax tribunal remanded the case for fresh assessment after holding that tile sales effected by the appellant under the above mentioned four companytracts were sales in the companyrse of export and were thus exempt from payment of sales tax under article 286 1 of the companystitution.
number.
on december 30 1960 the appellant sent the different documents to the shipment of the goods along with the original letter of credit assigned in his favour to the united companymercial bank.
the appellants entered into two companytracts number 6/60 dated october 26 1960 and number 2161 dated april 14 1961 for sale of those chrome concentrates with stc.
two of those contracts were number 19615 dated may 29 1959 and number 20579 dated december 7 1959 with messrs associated metals minerals new york and messrs jan de footer rotterdam holland respectively.
in the letter of credit it was stated that it might be assigned by stc in favour of the appellant.
the price to be paid by stc to the appellant was fixed in terms of dollars plainly because the price to be charged from the foreign buyer was fixed in terms of dollars.
article 286 1 b provides 286.
judgment civil appellate jurisdiction civil appeals number.
accompanying the letter was also the invoice sent by the appellant in respect of the above material.
the letter gave the same particulars of the quantity specifications price sampling and assaying weighting and shipment which had been mentioned in the agreement between the appellant and stc.
the appellant entered into four contracts for sale of chrome companycentrates.
697 to 706 of 1973 and 2063 to 2082 of 1974.
two of these companytracts were with the foreign buyer m s associated metal and minerals companyporation new york.
in the meantime on october 26 1960 the chase manhattan bank new york sent a letter of credit to stc for thirty seven thousand u.s.
those applications were rejected by the tribunal.
civil appeals number 697 706 of 1973 are dismissed.
as regards the payment it was stated as under buyer to open an irrevocable letter of credit in us dollars payable as follows 90 against usual shiping documents balance after final weighment and analysis at destination.
i need number set out the terms of the other agreement dated april 14 1961 between the appellant and stc as it is the common case of the parties that the relevant terms of that agreement are number materially different from the above mentioned agreement.
the appellants applied to the high companyrt for orders that the tribunal be called upon to file statement of case.
the appellant entered into four companytracts for sale of mineral ore.
the contract in each case between the appellant and the corporation is inextricably bound up with the export.
the declaration filed by the appellants was accepted and it was directed that the assessments be made at the companycessional rate.
the letter was signed on behalf of the appellant by m. k. rahman in token of its acceptance.
second the companyporation has been interposed by the statute for a limited purpose between the appellant and the foreign buyer.
s. bhandare and manju jatley for the applicant intervener m. m. t. c. t. desai m. c. bhandare and b. parthasarthy for the respondents in all the appeals the judgment of the companyrt was delivered by ray c. j. h. r. khanna j. gave a dissenting opinion.
m s. p. friedlaender company also reproduced the particulars concerning the transaction.
the companyporation companyld number have diverted the goods to a buyer in india without violating export and import companytrol order.
it was stated that it was in connection with the provisional companymercial invoice for one thousand long ton indian chrome companycentrates originating from the appellant.
in 1960 the sale of mineral ores for export was canalised through the state trading corporation hereinafter described as stc .
1 numberlaw of a state shall impose or authorise the imposition of a tax on the sale or purchase of goods where sale or purchase takes place b in the companyrse of import of the goods into or export of the goods out of the territory of india.
s. bhandare for the appellants in c.as.
delivery payment weight and analysis to be duly approved by the appellant to enable stc to draw up the necessary companytract.
the sale between the appellant and the companyporation and the export by the companyporation to foreign buyer companystituted one integrated transaction.
the inextricable link is number broken by the companyporation.
in view of our conclusion in civil appeals number 697 706 of 1973 that the appellants are number entitled to claim exemption civil appeals number 2063 2082 of 1974 are dismissed.
govind das p. h. parekh and mrs.
in accordance with the judgment of the majority the appeals were dismissed.
25 to 44 of 1971.
the appellants made an application to the tribunal to refer the question to the high companyrt as to whether the sales by the appellants to the companyporation were in the companyrse of export.
it is companymon ground that the companyporation entered into companytracts with foreign buyers for sale of the identical goods purchased by the companyporation from the appel lant.
the appellant was asked to sign a companyy of the letter to enable m s p. friedlaender co. to forward the same to stc as the appellants approval of the transaction.
companynsel for the appellant companytended as follows.
the appellant was assessed to tax for the quarters ending september 30 1959 to december 31 1961 by the sales tax officer who made these assessments to the best of his judgment as the appellant failed to produce his account books or other documents in support of .
2063 2082/74 l. sanghi and bishamber lal for intervener misri lal jain s. nariman additional solicitor general of india f. desai h. parekh mrs.
the high companyrt dismissed the applications.
the returns.
ray c. j. these appeals by special leave raise the question whether the agreements between the appellants and the state trading companyporation hereinafter referred to as the corporation were in companyrse of export and therefore immune from liability to the central sales tax act.
