N D GEORGOPOULOS Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) These are two references under section 34(1) of the Bombay Sales Tax Act, 1953 (hereinafter referred to as "the Bombay Act"), in which a common question of law is involved. These references first reached hearing before this High Court on 2nd November, 1968, when, after considerable debate on both sides, it was realized by the parties concerned that it was not possible to dispose of the references on the basis of the statement of the case drawn up by the Tribunal, as it did not acquaint the court either with the facts of the case or the contentions of law advanced on both sides. Accordingly, the parties arrived at an agreement that a fresh statement of the case should be called for from the Tribunal under section 34(4) of the Bombay Act on the basis of the materials which might be placed before it. Accordingly, with the consent of the parties the Division Bench directed that both the parties should be allowed to file the original documents which were produced or which were available to the Sales Tax Officer or the certified copies or agreed copies thereof to enable the Tribunal to draw up a proper statement of the case. These references now again come up before us after the Tribunal, in pursuance of the aforesaid directions given by the High Court, has drawn up a fresh statement of the case. We regret to observe that the fresh statement of the case is only in some negligible degrees less unsatisfactory than the statement of the case as originally drawn up by the Tribunal. Fortunately, however, the copies of all the relevant documents which were produced before the sales tax authorities have been forwarded to this court with the fresh statement of the case and we have been able to gather the facts which have given rise to these references with the assistance of counsel for both the parties and the documents, and it transpires that the facts really are not in dispute and we fail to see why the Tribunal could not have drawn up a fresh statement of the case setting out these facts. Fortunately, the parties are in agreement as to what the facts which have given rise to these references are, and we will now proceed to relate the said facts.

(2.) The applicants were registered as dealers under the Bombay Act. A contract dated 27th December, 1958, was entered into between the applicants and Vsesojuznoje Exportno-Importnoje Objedinen "Raznoexport" of Moscow (hereinafter for the sake of brevity referred to as "Raznoexport") whereunder the applicants sold 2,50,000 pieces of best seasoned dry salted goatskins of Indian origin to Raznoexport for the prices mentioned in appendix No. 1 to the said contract. Under clause 2 of the said contract the prices shown in the said appendix were fixed in English Pounds Sterling f.o.b. Bombay, including the cost of packing. Clauses 4 and 5 of the said contract provided as follows : "4. Delivery : The sold goods to be delivered within February-March, 1959.

(3.) The date of the bill of lading is to be taken as the date of delivery. 'The seller' will inform the 'the buyer' at least 15 days before shipment that the goods are ready for shipment. 'The buyer' has the right to inspect the goatskins at 'the seller's' godown and at the port prior to the loading of the goods on board the steamer as well. 5. Packing and marking : Goatskins of each kind are to be packed separately, in new standard jute sack cloth, suitable for export packing. Each bale is to be marked as follows : V/O 'RAZNOEXPORT', Contract No. 3228484, Trans. No. 72805, No. of bales, quantity of pieces, gross and nett weights."