JUDGMENT

V.N. Khare, J.-This short question that arises for consideration in this appeal is whether the expression "sale or purchase occasions such import" occurring in sub-section (2) of Section 5 of the Central Sales Tax Act (in short the Act) requires that a completed sale should precede the import.

2. The material facts which have given rise to the aforesaid question are these :

3. In response to the tender invited by the Directorate General of Supplies and Disposal (for short DGS & D ), Government of India, New Delhi, the respondent M/s. Embee Corporation, Bombay (hereinafter referred to as the assessee ) who carries on the business of buying and selling chemicals, had submitted a tender for supply of Carbamite for use in the manufacture of different types of propellant explosives as per specifications. The assessee in its tender mentioned the name of M/s. Chemiches Werk Lowi, West Germany as the supplier and from whom the materials were to be imported for which necessary import recommendation certificate was to be provided by the DGS&D for the value of the material to be imported. The total price quoted in the tender was Rs. 23.50 per kg. F.O.R. Bombay and the full break-up th