1985 (9) TMI 334

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....eference is under section 44(1) of the M.P. General Sales Tax Act, 1958, at the instance of the department to answer the following question of law, namely:   "Whether, under the facts and circumstances of the case, the sale of tyres and tubes worth Rs. 18,072 to the Gun Carriage Factory, Jabalpur, was in the course of import of goods into the territory of India from a foreign country and h....

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....imed that these sales were in the course of import as the tyres and tubes sold to the Gun Carriage Factory were imported by the assessee from U.K. The assessee's contention was that the import of the goods from U.K. was occasioned by the contract entered into with the Director-General of Supplies and Disposals, according to which the goods were to be imported from U.K. and delivered to the Gun Car....

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....ed reliance on the decision of the Supreme Court in K.G. Khosla and Co. (P.) Ltd., Delhi v. Deputy Commissioner of Commercial Taxes, Madras Division, Madras AIR 1966 SC 1216, equivalent to [1966] 17 STC 473 (SC). 4.. When the matter came up for hearing on the earlier occasion, it was pointed out in the order dated 17th July, 1981, passed in M.C.C. No. 115 of 1978 that the question whether there....

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.... purchase or sale had occasioned import in order to attract the first part of section 5(2) is clearly pointed out in K.G. Khosla's case [1966] 17 STC 473 (SC); AIR 1966 SC 1216. It was held therein that when the movement of goods from foreign country to India was in pursuance of the condition of the contract between the assessee and the Director-General of Supplies and Disposals and there was no p....