1960 (4) TMI 56

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.... of superfine quality. T.C. No. 113 of 1958 arose out of the assessment proceedings for 1954-55, and the others related to the assessment year 1955-56. But the turnover of the petitioners on which they were taxed was all subsequent to 23rd August, 1954. The provisions of section 3(2) of Act IX of 1939 were amended by section 2 of Madras Act 23 of 1957, and under section 1(2) of the Amending Act, the amendment was given retrospective effect from 23rd August, 1954. The statutory provision which we have to consider now is the first proviso to section 3(2) of the Act, and that proviso as amended by Act 23 of 1957 ran: "Provided that, in the case of goods imported into the State of Madras either from outside the territory of India or from any....

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....dras. From the material placed before us it is clear that only a slight modification of what has been set out by the Tribunal is necessary. The indenting agents procured the orders of the petitioners and forwarded them to the non-resident mills which sold the goods. The order itself provided for alternative modes of delivery of the railway receipts for the consigned goods. The railway receipts could be sent through bank or sent "direct". The railway receipts sent direct again apparently fell under two categories, railway receipts delivered to the petitioners as buyers through the indenting agents, and railway receipts forwarded to the buyers direct. The expression "direct" was apparently used in contradistinction to delivery through bank ag....

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....ers to given them an opportunity to adduce further evidence. There was no express reference in the order of the Tribunal to the further documents filed by the petitioners along with the memorandum of additional grounds of appeal, necessitated by the amendment of the proviso to section 3(2) effected by Act 23 of 1957, which was during the pendency of the appeals before the Tribunal. These documents have been placed before us, and these documents, which it is unnecessary for us to set out in detail, do not bear out the contention of the learned counsel for the petitioners, that the indenting agents sold the goods to the petitioners on behalf of the non-resident principals. Though before the Tribunal in the additional memorandum of appeal it w....