TaxTMI 
TaxTMI 
1992 (2) TMI 320
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....import within the meaning of section 5(2) of the Central Sales Tax Act, 1956? 2. Whether, on the facts and in the circumstances of the case, the dealer acted as an agent of the purchasing dealer M/s. Union Printers Co-operative Industrial Society Ltd., New Delhi, and made purchases on behalf of the principal? 3.. Whether, on the facts and in the circumstances of the case, the amount of Rs. 2,39,908.85 can be included in the turnover of the dealer for purposes of levying sales tax under the Act?" The facts, as found by the Tribunal and narrated in the statement of facts, are as under: "This appeal is directed against the order dated August 4, 1972, passed by Shri R.K. Goswami, Assistant Commissioner, Sales Tax, Delhi....
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....f the machinery on the authority of C.C.I. & E. and acted as an agent of the licensee. It was urged that the dealer had no property in goods as he could not sell the machinery to any one he liked and at any price he wished. It was asserted that the dealer could not charge any price other than fixed by the C.C.I. & E. The import licence was granted to the licensee and if he did not take the delivery the goods could be delivered only to another person on the instructions and advice of the C.C.I. & E. It was pleaded that the price was worked out by the C.C.I. & E. over which the dealer had no control." The Sales Tax Tribunal came to the conclusion that the transaction in question amounted to a sale in the course of import and, therefore, was ....
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....contract between the foreign party and the Indian importer or exporter. It was further held that unless such a privity of contract takes place, there would be no sale in the course of export unless, of course, the sale takes place during the movement of goods from India to abroad or vice versa by transfer of documents of title. In the present case, the original licensee in whose favour the import licence had been granted was M/s. Photo Litho Press Pvt. Ltd., Madras. The original licensee did not take delivery of the imported goods. The second company to whom the machine was allotted also did not take delivery and ultimately it is M/s. Union Printers Co-operative Industrial Society Ltd. which purchased the machine. As far as this purchase i....