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Report No. 30

5. Judgment of Sales Tax Officer.- In pursuance of this contract which, as stated above, the assessee had entered into with the Director-General of Supplies and Disposals, the assessee supplied axle box bodies of the value of Rs. 174029.50 to the Southern Railway at Perambur and Golden Rock Works and of the value of Rs. 132987.75 to Southern Railway, Mysore. The Joint Commercial Tax Officer held that the former sales were liable to tax under the Madras General Sales Tax Act and the letter under the Central Sales Tax Act.

He rejected the contention of the assessee that the Sales were in the course of import. He held that "there was no privity of contract between the foreign seller (Belgian Manufacturers) and the Government, for the goods. The goods were supplied only as the goods of the seller (assessee) and intended for them. They were cleared as their own and delivered after clearance1."

1. See para. 2 of the Supreme Court judgment. Assessment Order No. A27-7/59 dated 30-8-1960 passed by the Joint Commercial Tax Officer, Harbour Division I.



Section 5 of the Central Sales Tax Act, 1956 - Taxation by the States of Sales in the Course of Import Back




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