9911796707
TMI Blog1954 (10) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... t was upheld on appeal and on further appeal by the Tribunal. Eventually three questions of law were referred by the Tribunal to the High Court, viz. 1. Whether the profits on the sale of goods to the Government of India accrued or arose in British India. 2. Whether the profits on the sale of goods through the company's paid employees in British India accrued or arose in British India. 3. Whether the sale proceeds amounting to Rs. 1,37,469-13-9 which necessarily included profits were received in British India by or on behalf of the assessee company. The third question was not pressed before the High Court. But in regard to questions Nos. 1 and 2 the High Court found that the statement of the case by the Tribunal was most unsatisfact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply of stores detailed in the schedule attached thereto. On the 14th November, 1940, the appellant sent a tender form offering to supply 1,51,007 sheets " in strict accordance with the conditions of contract printed below " and at the price quoted in the schedule the time and rate of delivery being as stated therein. On the 17th December, 1940, the Government of India wrote to the appellant purporting to accept the tender to the extent of 51,304 sheets, but subject to the conditions as contained in I.S.D. 12(S) to the extent of the quantity and on the terms as to delivery specified therein (Ex. ' C '). The appellant wrote a letter to the Government of India confirming the purported acceptance of the tender by the latter and stating that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... British India. The High Court therefore gave the following directions in respect of these two classes of sales :--- (a) The Tribunal " must first consider whether Ex. C. constitutes a counter-offer. Then they must consider that if it is a counter-offer whether it was accepted by the assessee because then the agreement for sale would be entered into in Indore and not in British India ; if they take the view that Ex. C does not constitute a counter-off or if they find that although Ex. C constitutes a counter-offer there was no acceptance they can from that infer that the parties treated Ex. C not as a counter-offer but as the acceptance itself ; then the view taken by the Tribunal will be correct that the contract for sale was entered into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l documents containing the offers which were drawn up and executed by the purchasers asking the appellant to supply the goods therein mentioned stated that the offers were subject to a written acceptance by the appellant in part or in full within 15 days of the date of the document and contained a further condition that should the offer not be accepted by the appellant within 15 days it was to be considered as cancelled. If such written acceptances were forthcoming the contracts for sale took place in Indore and not in British India. If the offer not having been accepted within the 15 days therein mentioned was deemed to have been cancelled, the circumstances attendant upon the supply of those goods would have to be scrutinised and a conclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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