TMI Blog1971 (9) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... 58, to 30th September, 1958. The dispute relates to the period 1st October, 1958, to 31st March, 1959. The turnover for this period is Rs. 6,75,890.17. There is no dispute about the quantum of turnover. The dispute is as to whether the turnover in question represents interState sales and whether the assessee is liable to Central sales tax thereon. The assessee's contention is that it acted as the selling agent of the Mithapur Works, Gujarat, (hereinafter referred to as the manufacturers) and the turnover in dispute does not represent inter-State sales. The assessee, therefore, denies its liability for the Central sales tax. The sales tax department, on the other hand, contends that the assessee purchased goods from the manufacturers and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chlorine, (g) Hydrochloric acid, (h) Magnesium chloride, (i) Epsom salt and (j) Bromine. (2) That the entire output of our above products, whether for sale to industrial consumers or to bazar dealers, will be disposed of through you. However, we shall not be precluded from selling to other Tata concerns or, in special cases, to other important consumers and public bodies. (3) That if during the pendency of this agreement we manufacture any new product which has neither a restricted nor a specialized market, we shall give you the option to handle its sales upon the same terms and conditions as are herein mentioned. (4) That you will continue to sell our products through your existing sales depots in important centres in India and for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (8) That we shall fix the price at which our products will be sold from time to time as also make our own arrangements for their publicity. However, in the fixation of prices, as also in-the matter of publicity, we shall continue to consult you. (9) Agency commission: That you will be paid commission on the gross realisations calculated at the following slab rates: Rate of commission (a) For the first slab of sales up to Rs. 25 lakhs 3% (b) For the second slab of sales exceeding Rs. 25 lakhs but not exceeding Rs. 50 lakhs. 2 1/2% (c) For the third slab of sales exceeding Rs. 50 lakhs but not exceeding Rs. 75 lakhs. 2% (d) For all sales over Rs. 75 lakhs. 1 3/4% No commission will be allowed to you on sales to other Tata conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eakage, wastage, etc., in transit after a clear despatch document has been obtained by us, but, in case where we have fixed an f.o.r. destination price, we shall accept all responsibilities for leakage, wastage, etc., unless it is proved that this has been due to lack of proper supervision or care on your part in which case you will be held responsible. In no case, however, complaints not lodged within one month from the date of the receipt of the goods at the destination will be entertained and, in all such cases, whilst certifying the complaint your sales depot should verify the date of receipt of the goods from the railway register. In the absence of such certification from your sales depots, the complaints shall not be entertained. (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llection of the amount along with the copy of the Pro forma invoice (chalan). (7) That the deponent sales office prepared the invoices on receipt of the pro forma invoices (chalans) from the manufacturers and collected the 'C' forms and the payments from the respective banks. (8) That during the period 1st October, 1958, to 31st March, 1959, the deponent sales office had forwarded the 'C' forms on the net taxable goods of Rs. 6,75,890.17 and Rs. 40,504.90 to Sewri Mills, Bombay, and of Rs. 1,25,557.09 to Calcutta sales office. (9) That the deponent sales office have already passed on all 'C' forms and Central sales tax realised on their behalf between the period 1st October, 1958, to 31st March, 1959, to Sewri Mills, Bombay, and Calcu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacturers who are liable to pay Central sales tax and not the assessee. The terms and conditions of agreement between the assessee and the manufacturers show very clearly that although the assessee was required to arrange the sale of the products of the manufacturers in U.P. yet the property in the goods so sold never passed to the assessee. The property remained vested in the manufacturers until it was transferred to the buyers. A perusal of the conditions set out above shows that the assessee was required to sell the various products of the manufacturers under their directions. The manufacturers were to fix the price for which the products were to be sold from time to time by the assessee. The assessee was to receive commission o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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