The assessee thereafter requested the DGSD to furnish the import recommendation certificate to enable it to import the material as Carbamite was a strategic material which also required an export permit to be granted by the West Germany Government to the assessees principal.
After the companysignment arrived, the same was forward to the companysignee named in the companytract, viz.,
At the instance of the assessee, the tribunal referred three question to the High Court at Bombay for answer.
One of the companyditions of the licence was that the goods imported shall be utilised or disposed of in the manner stipulated in DGSD letter dated June 17, 1971 and the imported materials shall number be utilised or disposed of in any other manner.
Against the said order of the DGSD, the Controller Import Trade Control issued licence as requested for.
In the Bill of lading the name of assessee was shown as a party to be numberified and the General Manager, Cordite Factory Aruvankadu was described as the companysignee of Carbamite.
the DGSD had also furnished end use certificate to the effect that Carbamite be allowed to be imported by the Indian Government as it was intended for companysumption in India and number re exported or re utilised for any purpose other than companysumption by the Government factory.
The total price quoted in the tender was Rs.
Cordite Factory, Aruvankadu.
The DGSD issued the import recommendation certificate in favour of the assessee for procuring the aforesaid material from West Germany and recommended that the import licence might be issued as per particular.
After the goods were supplied to DGSD, the assessee claimed exemption before the Sale Tax Officer from levy of sales tax as, according to it, the supply under the companytract was as sale in companyrse of import of the goods into India.
23.50 per kg.
This plea of the assessee was rejected by the Sale Tax Officer and the same was upheld in appeal.
F.O.R. Bombay and the full break up thereof was disclosed therein.
it was also a companydition that the companytracted material was to be inspected by the Chief Inspector, C.I.M.S., Kirkee, Pune at Bombay Port and the General Manager, Cordite Factory, Aruvankadu was mentioned as the indentor.
The assessee in its tender mentioned the name of M s. Chemiches Werk Lowi, West Germany as the supplier and from whom the materials were to be imported for which necessary import recommendation certificate was to be provided by the DGSD for the value of the material to be imported.
The DGSD accepted the tender of the assessee vide letter dated May 29, 1991 subject, inter alia, to the companydition that the companytract would be governed by the companyditions of the companytract as companytained in form DGSD 68 revised including clause 24 thereof as amended upto date.
