A.N.GROVER, G.K.MITTER, J.C.SHAH, K.S.HEGDE, V.RAMASWAMI
Hansraj Gordhandas – Appellant
Versus
H. H. Dave, Assistant Collector Of Central Excise And Customs, Surat – Respondent
Judgment
RAMASWAMI, J.: This appeal is brought by certificate from the judgment of the High Court of Gujarat dated July 31, 1964 in Special Civil Application No. 1054 of 1963.
2. The appellant is the sole proprietor of Messrs. Gordhandas and Co. carrying on business as a dealer in textiles in Bombay. Under an agreement between the appellant on the one hand and the Gandevi Vanat Udhoog Sahkari Mandli Ltd. (hereinafter referred to as the Society ) the Society manufactured cotton fabrics during the period between June 1959, and September 1959 and from October 1, 1959 to January 31, 1961 for the appellant on certain terms and conditions which were later reduced to writing on October 12, 1959. Under these terms, the Society agreed to carry out weaving work on behalf of the appellant on payment of weaving charges fixed at 19 nP per yard which included expenses the Society would have to incur in transporting yarn from Bombay and Cotton fabrics woven by the Society to Bombay. The appellant was to supply yarn to be delivered at Bombay to the Society and the Society was to make its own arrangement to bring the yarn to its factory at Gandevi. Clause II provided that the yearn supplied by the a
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