C T LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) These are appeals from the judgments and orders of the West Bengal Taxation tribunal to which writ petitions filed in the Calcutta High court by the appellants were transferred.

(2.) The position being common, the facts that are referred to are the facts of ca No. 1622 of 1990, where Hindustan Sheet Metal Limited is the appellant.

(3.) The State Trading Corporation entered into a contract with the government Trading Corporation of Iran whereunder 550 metric tonnes (5% more or less) of unblended Assam tea were to be supplied. In turn, STC entered into a contract on 4/8/1986, with the appellants for the tea, to which a copy of stc's contract with the Iranian buyer was annexed.