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2009 (4) TMI 955 - SUPREME COURTWhether, on the facts and circumstances of the case, could it be said that the contract between the Indian buyer and TISCO on the one hand and the contract between TISCO and Tata incorporated, USA on the other are so inextricably interlinked as to attract the first limb of section 5(2) of the 1956 Act? Held that:- Department appeal allowed. As according to the Department, the sales effected by TISCO to the Indian buyer did not fall within the first limb of section 5(2) of 1956 Act. In our view, the High Court had failed to consider various documents which were placed on record before it, namely, the invoices, the bill of lading, the modality of payment, the name of the consignee, etc. We do not wish to express any opinion on these documents at this stage. Suffice it to state that the above question needs to be examined by the High Court de novo in accordance with law. The High Court had erred in proceeding on the basis that no question of law arose on the interpretation of the documents placed on record before it.
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