DIPAK KUMAR SEN, J.

( 1 ) THE facts material as on record in and the proceedings leading up to this reference are, inter alia, that N. V. Philips' Gloeilempenfabrieken, the assessee, which is a non-resident company incorporated in the Netherlands, entered into an agreement with one Crookes Interfran Ltd. , an Indian company, in writing on July 8, 1964, under which the assessee agreed to furnish to the Indian company assistance and information at the disposal of the assessee in respect of working methods, manufacturing processes and methods of application relating to vitamin D to enable the Indian company to manufacture, use and sell vitamin D in India. The agreement provided, inter alia, that the assessee would provide to the Indian company the following data, assistance and information: (a) Drawings with detailed instructions and directions for a plant to be set up in the specified territory by the Indian company of an agreed capacity of production for the purpose of manufacturing vitamin D. (b) Data regarding working methods and manufacturing processes including indications, instructions, specifications, standards and formulae as also methods of analysis and quality control to e

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