TaxTMI 
TaxTMI 
1998 (1) TMI 505
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....of medicines. It had supplied medicines pursuant to an order placed by the Director of Medical and Health Services of the Government. The payment therefor was admittedly made by the Government in the Labour and Employment Department, and the amount paid was debited in the Government account under the head "E.S.I. Scheme". The officer, who placed the order, had directed the assessee to make supplie....
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....e effected was not a sale to the Government. He has also held that the "D" form signed by the Director of Medical and Health Services is not a form signed by the authorised officer of the Government. That finding has been recorded solely on the ground that the designation of the officer is mentioned, as Director of Medical and Health Services (E.S.I. Scheme). There was no material before the Commi....
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....atisfied, then the form "D" which is the form prescribed, is required to be accepted. 3.. On the facts of these cases, it is clear that the goods had been sold to the Government, though delivery of the goods sold was effected to the E.S.I. hospitals pursuant to the direction given by the officer of the Government who placed the order. After such delivery of the goods, payment therefor was made by....
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....ted does not have any relevance for the purpose of deciding as to whether the Government is the buyer. The order placed by the Government clearly placed the Government in the position of a buyer, and the payment made for the goods supplied clearly establishes that the Government itself had no doubt that it was the buyer of the goods. Once it is clear that the Government is the buyer of the goods, ....