1973 (6) TMI 61

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.... turnover of Rs. 49,590 represented a sale effected by the assessee-company in the course of import or whether it represents a sale after import. The assessee in this case imported certain chemicals and after taking delivery of the same supplied them to a local buyerM/s. Addison Paints and Chemicals Limited, Madras-for a sum of Rs. 49,590 during the assessment year 1961-62. According to the assess....

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....Burmah-Shell and delivered the entire consignment to the local buyer after clearing the ship. On these facts, the Tribunal held that the import of the chemicals by the assessee has been occasioned by the order placed by the local buyer and that, therefore, the sale by the assessee to the local buyer is a sale in the course of import as per section 5 of the Central Sales Tax Act. This view of the T....