Judgment

HEGDE, J.:- In these Appeals by certificate a common question of law arises for decision and that question is whether the sales effected by the respondent with which we are concerned in these cases occasioned import of Egyptian cotton. The Sales Tax Officer as well as the Appellate Assistant Commissioner, rejecting the contention of the assessee came to the conclusion that the sales in question were intra-state sales. But, on appeal, the Sales Tax Tribunal held that the assessee s case fell within Section 5 (2) of the Central Sales Tax Act 1956 read with Article 286 of the Constitution The High Court on revision affirmed the decision of the Tribunal. In support of its conclusion the High Court observed thus:

"One of the conditions in the contract is that the goods imported should not under any circumstances, be diverted from its determined destination, i.e, the mills. Secondly, the relative shipping documents were issued by the foreign seller in the names of the respective mills and not in the name of the assessee-firm. Again, the import licences issued to the mills author rise the mills to import the goods; and on the reverse of these licences is stated that the goods for t