Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1973 (12) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1973 (12) TMI 77 - SC - VAT and Sales TaxWhether, on the basis of annexure P-1 order, respondent No. 4 was entitled to deduct Rs. 60,780 from the amount due to the petitioner in respect of pending bills? Whether the claim of the respondents to recover a further sum of Rs. 2,35,130.01 from the petitioner is justified? Held that:- Appeal allowed There was no obligation under the contracts on the part of the DGS & D to procure import licences for the petitioner. On the other hand, the recommendation for import licence made by the DGS & D did not carry with it any imperative obligation upon the Chief Controller of Imports and Exports to issue the import licence. Though under the contract the DGS & D undertook to provide all facilities for the import of the goods for fulfilling the contracts including an Import Recommendation Certificate, there was no absolute obligation on the DGS & D to procure these facilities. And, it was the obligation of the petitioner to obtain the import licence. Therefore, even if the contracts envisaged the import of goods and their supply to the DGS & D from out of the goods imported, it did not follow that the movement of the goods in the course of import was occasioned by the contracts of sale by the petitioner with the DGS & D
|