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1972 (6) TMI 55 - HC - VAT and Sales TaxThe assessee, a manufacturer of linotype machines, was a company incorporated in England and having its works in England. The assessee had an office at Calcutta and it was a registered dealer under the Central Sales Tax Act, 1956. The Government of India placed two orders upon the assessee for sale and supply of linotype machines of certain specifications to the Manager, Government of India Press, New Delhi. Similarly, the Controller of Stores, Punjab, placed an order with the assessee for sale and supply of linotype machines of certain specifications to the Controller of Printing and Stationery, Chandigarh. The contract of sale, inter alia, provided that the prices quoted were provisions and that the buyer would be invoiced at the packed price prevailing at the time of shipment plus all expenses for sea freight, insurance, customs duty, clearing, railway freight and a small charge for erection. - Held, (1) that the assessment imported the machines from England as part of the agreement of sale and in order to fulfil its obligation to sell the machines to the purchasers. Therefore, the sales of the machines took place in the course of import of the goods into the territory of India as the sales had occasioned the imports and those transactions were exempt from payment of sales;
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