The State Trading Corporation appointed the assessee as its agent, broadly speaking, to look after the import and the sale of the imported cement.
Later, the Pakistan Factory would advise the companysignee that they had companysigned to the State Bank of India, Karachi, the particular quantity as per enclosed railway receipt and invoice.
The Pakistan Corporation would then forward these despatch instructions to the Zeal Pak Cement Factory.
The assessee then filed a petition under art.
They have rightly companylected this amount from the buying dealers and retained with them.
Thus to all intents and purposes the assessee is a dealer who is liable for payment of Sales Tax to the State.
These instructions were sent with a companyering letter to the Pakistan Corporation requesting that these instructions be passed on to the Pakistan Factory for necessary action.
Under the terms of an agreement of appointment of Agent, sale was to be effec ted by the Agent.
The Sales Tax Officer did set out most of these facts and the companytentions of the assessee in the assessment order but disposed of the case with the following observations All the above went to prove that the assessee was an Agent of the number resident dealer for the supplies in the State.
It booked orders and issued sale bills.
652 of 1964, Appeal from the judgment and order dated May 7, 1963 of the Rajasthan High Court in D.B. Civil Misc.
The Assessee was an importer and hence submitted an application to the Custom Authority for the same.
Again while obtaining orders from the buyers under companydition 5 Sales Tax was to be paid by the buyers to the assessee.
CIVIL APPELLATE JURISDICTIONCivil Appeal No.
C. Kasliwal, Advocate General for Rajasthan.
157 of 1962.
The State Trading Corporation of India entered into an agreement with the said M s Milkhiram Sons for the purchase of, inter alia, 35,000 long tons of cement to be delivered to it O.R. Khokhropar in Pakistan, on the border of Rajasthan.
D. Bhargava and B.D. Sharma, for the respondent.
will be sent by registered post by the Suppliers in Pakistan After this agreement had been entered into, the assessee would send despatch instructions to the Pakistan Corporation.
23,92,252.75 np.
These instructions indicated the name of the buyer consignee and the destination, and provided that the railway receipt and D A should be sent by registered post to the companysignee.
The Zeal Pak Cement Factory, Hyderabad Pakistan , hereinafter called the Pakistan Factory, manufactured cement in Pakistan.
The facts on which the assessee had relied upon to substantiate his second ground were these.
Writ Petition No.
The Judgment of the Court was delivered by Siki, J. This appeal by certificate of fitness granted by the Rajasthan High Court is directed against its judgment dated May 7, 1963, quashing the order of assessment dated March 5, 1962, made by the Sales Tax Officer, Jodhpur City, in so far as it levied sales tax on the turnover of Rs.
K.K. Jain, for the appellants.
The State Bank of India, Karachi, would endorse the railway receipt in favour of the companysignee and send it to him by post.
The Pakistan Industrial Development Corporation, hereinafter called the Pakistan Corporation, entered into an agreement with M s Milkhiram and Sons P Ltd., Bombay, for the export of cement manufactured in Pakistan to India.
