ROGERS PRATT SHELLAC COMPANY Vs. SECRETARY OF STATE

JUDGEMENT

(1.) This is a case stated by the Commissioner of Income Tax, Bengal, under the provisions of Section 66 of Act XI of 1922, and Section 51 of Act VII of 1918.

(2.) The Rogers Pratt Shellac Company is incorporated in the United States of America, with its headquarters in the city of New York. The Company have a branch office in Calcutta to buy gum, shellac and other Indian products, and a factory at Wyndhamgunj in the United Provinces. No sales are conducted in India by the Company; their transactions are limited to the purchase of shellac and other goods, some of which are purchased on account of a certain Gramophone Company which pay the Company a fixed percentage on the purchase plus expense, while the balance is sold in the open market.

(3.) Income-Tax was assessed for the years 1921-22, as also super-tax, and the tax was paid under protest on the 6 May, 1922.