Indure Ltd. & Anr vs Commercial Tax Officer & Ors

The Supreme Court addressed the contractual relationship between the Appellant Company and National Thermal Power Corporation Limited (N.T.P.C.) regarding the import of MS Pipes. It was held that the import and supply of MS Pipes constituted an integral part of the contracts between the parties, as outlined in the terms of the tender and subsequent agreements. The Court emphasized the significance of the separate contracts for supply and erection, and the implications of customs duty exemptions under the Import Export Policy, thereby affirming the contractual obligations of both parties.