TaxTMI 
TaxTMI 
1978 (12) TMI 172
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.... Bombay Sales Tax Act, 1959 (hereinafter referred to as "the said Act"), made at the instance of the Commissioner of Sales Tax. The question referred to us for our determination is as follows: Whether, on a true and proper interpretation of the agreement dated 23rd May, 1966, entered into between the respondent and Gulf Oil (India) Pvt. Ltd. and the subsequent development showing that the addit....
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....il imported by the said Gulf Oil and blend and fill the products as required by the said Gulf Oil subject to the said Gulf Oil making available the additives specified by the respondent for such blending. The Ministry of Petroleum and Chemicals, Government of India, by its letters addressed to the said Gulf Oil advised that the said Gulf Oil would not be granted licence for the import of the addit....
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....ending the base oil for the said Gulf Oil the respondent would charge a nominal service charge of 10 per cent on the landed value of the said additives for ordering out, clearing, transporting and storing of the said various additives required by the said Gulf Oil. The letter further stated that where locally purchased additives were used 5 per cent would be charged as service charges in addition ....
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....le as contemplated under section 2(28) of the said Act. It is from this decision of the Tribunal that the aforesaid question arises. The contract between the respondent and the said Gulf Oil, to which we have already referred, clearly shows that under that contract the inten-. tion of the parties was that the respondent should store and blend the base lubricating oil imported by the said....