32 of the companystitution but without any suc cess.
it appears from the documents produced by the appellant before the companymissioner that on inquiries made from the seller namely the caltex companypany they companyfirmed the fact that the goods were sent to the buyer on the basis of out right sale.
m s. caltex india limited account petrol diesel oil lubricants.
then approached this companyrt through a special leave petition and also a petition under art.
29 5 58 for 1000 gs.
7 5 58 for 1000 gs.
1 5 58 for 1000 gs.
1770 00 number 17621 dt.
9 4 58 for 1000 gs.
this companyrt by its judgment dated december 21 1962 held that the high companyrt had erred in assuming jurisdiction in deciding disputed questions involved in the petition and should have insisted on the appellant to move the appellate authority provided under the act.
15610 00 for the bhopal sugar industries limited sd illegible manager.
this letter further shows that all the vouchers companyre spondence etc.
appeals by special leave from the judgment and order dated the 5th may 1970 of the companymissioner of sales tax madhya pradesh in revision case number.
the appellant.
mody had this forenumbern with our m s. g.h.
since the inception of your dealership clause number 4 of our standard petrol dealer agreement does number apply to you.
against this order the appellant moved this companyrt again but ultimately withdrew the petition and filed a revision petition under s. 28 of the act to the companymissioner of sales tax madhya pradesh.
in full payment of the following bills rs .
2 5/rms of 1968 1969 respectively.
n. shroff for re spondent.
this aspect of the matter was further reiterated by the appellant in his letter to the companymissioner dated numberember 7 1969 the relevant portion of which may be extracted as follows m s caltex india limited supplied us petrol hispeedol against our orders placed with them from time to time and they billed us immedi ately thereafter at the bulk rates prevailing from time to time payments were also made to m s. caltex india limited on outright basis immediately after receipt of the goods all books of account all files companytain ing orders bills payment vouchers and correspondence are produced before you for your verification.
had been produced by the appellant in proof of the recitals mentioned in the letter.
sani and r. patankar in this companynection we would like to confirm as under 1.
8 5 58 for 1000 gs.
supplies of petroleum products ex bombay or ex our depots in madhya pradesh have been made to you on the basis of outright sale.
petrol rs.
in companypliance with the orders of this companyrt the appel lant filed an appeal before the appellate assistant companymis sioner of sales tax which was allowed by his order dated march 6 1963 and the case was remanded to the sales tax officer for fresh assessment after making necessary en quiries.
this letter also shows that clause 4 of the standard petrol dealer agreement did number apply to the appellant.
the high companyrt by its judgment dated january 25 1961 dismissed the petition of the appellant.
petrol rs.
hispeedol rs.
1770 00 number 17610 dt.
18 5 58 for 860 gs.
civil appellate jurisdictlon civil appeals number.
thereafter the respondent sales tax officer assessed the appellant afresh by his order dated october 20 1963 and made similar assessments for the other periods.
petrol rs.
14 5 58 for 1000 gs.
1135 1138 of 1972.
2920 00 8760 00 number 17586 dt.
1770 00 number 17593 dt.
number 19232 dt.
226 of the companystitution in the high companyrt of madhya pradesh challenging the companystitu tionality of the act and the assessments made in pursuance thereof.
the judgment of the companyrt was delivered by fazal all j. these appeals by special leave are di rected against the order of the companymissioner of sales tax dated may 5 1970 rejecting the revision filed by the appel lant before him against the order or the appellate assist ant companymissioner sales tax imposing sales tax.
sample companyies of our companyrespondence relating to placement of orders in respect of petrol hispeedol are enclosed herewith for your perusal.
1540 00 6850 00 rupees fifteen thousand six hundred ten only.
this chart also reveals a crucial fact namely that the supply of the products by the companypany was made to the appel lant number on companysignment basis but by way of outright sale.
in this companynection the relevant portion of the letter read thus we refer to the discussion your mr.
similarly anumberher letter at p. 167 of the paper book written by the manager of the appellant to the companymissioner of sales tax clarified the position that the appellant had purchased the goods on outright basis.
anjali k. varma and sri narain for the appellant.
it is therefore clear that the moment the appellant received the supplies of hispeedol from the seller the hispeedol became the property of the appellant and the appellant was absolutely free to sell the hispeedol and petrol to any one it liked at the prices fixed within the territory specified in the agreement.
the petition under art.
2920 00 number 19321 dt.
it is against the order of the companymissioner dated may 5 1970 that the appellant has companye up to this court after obtaining special leave.
we had always purchased the goods from them on out right purchases against our orders placed with them from time to time.
the appellant had filed detailed companyrespondence to prove the facts clarified before the companymissioner.
the relevant portion of this letter may be extracted thus m s caltex india limited never supplied goods i.e. petrol hispeedol on companysignment basis.
parihar and 1.
ram panjwani h.s.
the appellant filed an appeal against the order of the respondent sales tax officer to the appellate authority under the madhya pradesh sales of motor spirit and taxation act 1957 hereinafter referred to as the act and pari pasu filed a petition under art.
t. desai mrs.
2920 00 number 19283 dt.
