Judgment :-

S.H. Kapadia, J.

1. Leave granted.

2. A short question which arises in this batch of civil appeals is : whether the taking of the delivery of chemicals in Delhi by the purchasing dealers, in the context of they being the distributors/stockists of the assessee (appellant), for the assigned territories outside Delhi would take away the transaction in question from the category of sale inter-State sale(s)?

Facts in Civil Appeal No. of 2009 - arising out of S.L.P. (C) No.20624 of 2007

3. During the assessment year 1974-75 the dealer, M/s. DCM Ltd., claimed exemptions on account of the following sales made to the registered dealers:

4. The Assessing Authority vide Order dated 28.3.1979 did not grant exemption in respect of the above-mentioned sales on the ground that the three above-mentioned purchasing dealers had been assigned specific territories, under the Contract(s), outside Delhi and that they were under contractual obligations with M/s. DCM Ltd. to supply goods to the specified dealers who were also named by M/s. DCM Ltd. on a price fixed and determined by M/s. DCM Ltd. According to the said order, even the quantity of chemicals stood determined by M/s. DCM Ltd. Accor