CEMENT MARKETING CO OF INDIA LIMITED Vs. STATE OF MYSORE

JUDGEMENT

(1.) THE following Judgment of the court wasdelivered by:

(2.) THIS is an appeal against the judgment and order ofthe High court of Mysore in Writ Petition No. 147 of 1958dismissing the appellant's petition under Arts. 226 and 227of the Constitution for quashing the order of assessment forthe period of assessment 1955-56 i.e, from 1/04/1955, to 31/03/1956. In this appeal because of the ValidatingAct (VII of 1956) the appellants did not challenge theirliability for the period 1/04/1955, to 6/09/1955.

(3.) EACH instruction indicates that it was issued for and onbehalf of appellant No. 2 by appellant No. 1 as its SalesManagers. A copy of the letter of instruction was sent tothe factory from where the goods were to be despatched andthe particulars of the authorisation had to be mentionedtherein. Thereafter the first appellant sent an advice tothe purchaser enclosing therewith the Railway Receipt forthe goods and this advice also mentioned the goods werebeing sent. Both the contract of sale and the advice abovementioned stated that the goods were being despatched at thebuyer's risk from the time the delivery was made by thefactory to the carriers and the railway receipt was obtainedfor the goods. In the present case all the goods were sent,as indeed they had to be sent, against the authorisationsfrom the various factories belonging to the second appellantwhich at the relevant time were all situate outside theState of Mysore and were received in the State of Mysore bythe various purchasers.