9911796707
TMI Blog1970 (12) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... ld chillies for Rs. 93,990 to the National Agricultural Marketing Federation at Tuticorin during September, 1969. Accordingly, the provisional assessment was revised by re-fixing the turnover as Rs. 98,848. A notice was issued to the assessee calling for his objections against the provisional assessment so proposed. The assessee claimed that the sales were export sales or sales which occasioned the export and as such they were not liable to tax. The Joint Commercial Tax Officer, however, found that the National Agricultural Marketing Federation entered into contracts with various co-operative establishments in Colombo for supplying chillies, that the quality, price and other terms were agreed between them and thereafter the Federation allot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the buyer on or before the stipulated date, from the port of Tuticorin. The Federation, which entered into contract with the foreign buyer, should collect the payment of the price or other charges from him. Out of the price received by the Federation, the seller, the assessee, should be paid 100 per cent. of the price against the documents specified after deducting the following: Amounts, if any, claimed by the importer on account of the quality and quantity of the goods, any claim arising out of it, bank collection charges, if any, buyer's commission, customs and port dues, etc., if any, paid by the buyer and the amounts, if any, due to the buyer on account of the goods or any such bills pending recovery. One of the terms of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the assessee had nothing to do with that contract. In order to fulfil the terms of the export sale between the foreign importer and the Federation, it had been stipulated as between the Federation and the assessee in the contract between them that the latter should put the goods on board the ship as per the specification thereof, and that if, as a result of faulty delivery or fault in the quality, the Federation is made liable by an award as between the foreign importer and the Federation, then the assessee should accept the liability to such an award. That does not mean, in our opinion, that the terms relating to them are inextricably connected with the export sale, which is what has been entered into between the foreign importer and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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