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"				      August 21, 1991

The Deputy Marketing Manager
The State Trading Corpn. of India Ltd.
Jawahar Vyagar Bhavan
Tolstoy Marg
New Delhi-110 001.
Dear Sir

We thank you for your Allocation Order No.STC/NR/103009 dt. 18.8.1991 for the following 3 grades of Natural Rubber for the quantities indicated against each:

RSS-3 .. 268 MT SMR-20 .. 803 MT RMA-5 .. 214 MT We intend lifting the above quantities for our Units as under:

RSS-3 .. KOTTAYAM UNIT SMR-20 .. MADRAS UNIT RMA-5 .. KOTTAYAM UNIT We request you to kindly endorse this letter or alternatively the Allocation Order copy sent herewith so that the same can be submitted to STC Madras for their acceptance of respective 'C' Forms. Kindly treat this matter as urgent.

A similar action was taken by your office last year.

Thanking you Yours faithfully, for MRF Limited Sd/- xxxxxxx MANAGER PURCHASE IMPORTS "

Thereupon, STC (Rubber Division) passed an order on 16.08.1991 by including the name of Kottayam Unit in RSS-3. Thus, contrary to the findings of the Tribunal, this document clearly proved that the allocation order clearly spelt out as to what was to be sent to Kottayam Unit. Thus the allocation order speaking on the sale thus carrying the destination as Kottayam, the movement had to be necessarily treated as an incidence of sale; consequently, the order of the Tribunal has to be set aside.

In case the payment for above Allocation Order is not made by 31/8/1991 the unit price of Natural Rubber will get enhanced as under:-

- RSS-3 & SMR-20 grades:    Rs.449/- per MT
					 per month
- RMA-5			:	Rs.441/-   -do-

The payment of RMA-5 is to be made first. STC-Madras will accept payment for RSS-3 & SMR-20 only after receipt of confirmation from STC-Cochin.

Yours faithfully, for The S.T.C. of India Limited, Sd/- xxx Deputy Marketing Manager.

Copy by Registered post to: M/s.MRF Limited 826, anna Salai Madras-600 002.

28. The letter requested the authorities to endorse the letter or alternatively, the Allocation Order copy, so that the same could be submitted to STC, Madras for their acceptance of the respective 'C' Forms. Accordingly, in the allocation order dated 16.08.1991, the name of Kottayam Unit was endorsed under RSS-3 as against Madras. The price assigned for RSS 3 and SMR 20 was shown at the unit price of Rs.27,900/- per Metric Tonne, and under RMA-5, at the unit price of Rs.24,514/- per Metric Tonne. Thus, on the allocation order already made, at the request of the assessee, the supply of RSS-3 was under the name of Kottayam Unit.