REGENT COMPUTRONICS PVT. LTD.

SERAJUDDIN Appellant

V/S

STATE OF ORISSA Respondents

Referred Judgements :-

STATE OF TRAVANCORE COCHIN VS. BOMBAY COMPANY LIMITED ALLEPPEY [RELIED ON]
STATE OF TRAVANCORE COCHIN VS. SHANMUGHA VILAS CASHEWNUT FACTORY QUILON [RELIED ON]
BURMAH SHELL OIL STORAGE AND DISTRIBUTING CO OF INDIA LIMITED STANDARD VACUUM OIL CO VS. COMMERCIAL TAX OFFICER:COMMERCIAL TAX OFFICER [RELIED ON]
B K WADEYAR SALES TAX OFFICER IV DIVISION LICENCE CIRCLE BOMBAY VS. DAULATRAM RAMESHWARLAL [DISTINGUISHED]
GLASS CHATONS IMPORTERS AND USERS ASSOCIATION VS. UNION OF INDIA [REFERRED TO]
EAST INDIA TOBACCO CO VS. STATE OF ANDHRA PRADESH; IN BOTH THE APPEALS [REFERRED TO]
DAYA VS. JOINT CHIEF CONTROLLER OF IMPORTS AND EXPORTS [REFERRED TO]
BEN GORM NILGIRI PLANTATIONS CO CONOOR NILGIRIS VS. SALES TAX OFFICER SPECIAL CIRCLE ERNAKULAM [RELIED ON]
K G KHOSLA AND CO PRIVATE LIMITED VS. DEPUTY COMMISSIONER OF COMMERCIAL TAXES MADRAS DIVISION MADRAS [REFERRED TO]
COFFEE BOARD BANGALORE VS. JOINT COMMERCIAL TAX OFFICER MADRAS [EXPLAINED]
COFFEE BOARD BANGALORE VS. JOINT COMMERCIAL TAX OFFICER MADRAS [FOLLOWED]
STATE OF BIHAR VS. TATA ENGINEERING AND LOCOMOTIVE COMPANY LIMITED [DISTINGUISHED]
NATIONAL TR ACTORS HUBLI VS. COMMISSIONER OF COMMERCIAL TAXES BANGALORE [DISTINGUISHED]
DARUKA AND COMPANY VS. UNION OF INDIA [REFERRED TO]
BINANI BROS PRIVATE LIMITED PRAGDAS MATHURADAS VS. UNION OF INDIA [FOLLOWED]

JUDGEMENT

(1.) These appeals by special leave raise the question whether the agreements between the appellants and the State Trading Corporation (hereinafter referred to as the corporation) were in course of export, and, therefore, immune from liability under the Central Sales Tax Act.

(2.) The appellant entered into four contracts for sale of mineral ore. Two of these contracts were with the foreign buyer M/s. Associated Metals and Minerals Corporation, New York. The other two contracts were with the State Trading Corporation. It is common ground that the Corporation entered into contracts with foreign buyers for sale of the identical goods purchased by the Corporation from the appellant.

(3.) The present appeal relates to the two contracts between the appellant and the Corporation. The High Court came to the conclusion that the appellant's two contracts with the Corporation are exigible to tax under the Central Seles Tax Act,1956.

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MOHAMMAD SERAJUDDIN NANDARAM HUNTARAM Vs. STATE OF ORISSA

Referred Judgements :-

JUDGEMENT

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