Document:

<PAGE>   1
                                                                   EXHIBIT 10.23

              CONTRACT FOR PURCHASE AND SALE No 0IS - RB- 1/2000

CITY OF MOSCOW                                                    MAY 19, 2000

Open joint-stock company OOO "PERFUME-LIGHT" represented by its Director General
M.I.Dronfort acting on the basis of the company's Charter, hereinafter referred
to as "The Seller", and close joint-stock company ZAO "OXIRIS", hereinafter
referred to as "The Buyer" and represented by V.A.Dolgov, acting on the basis of
the Charter, entered into the present Contract on the following:

                           1. SUBJECT OF THE CONTRACT
1.1. The Seller shall hand over, and the Buyer shall pay for the Goods
     (perfumery and household chemicals) as per the Seller's price list and on
     the conditions of the present Contract.
1.2. The Goods shall be surrendered on the basis of an oral or written order of
     the Buyer. Quantity and assortment of the Goods shall be indicated in
     waybills enclosed with each shipment.

                             2. PRICE OF THE GOODS
2.1. Price of the Goods shall be established in USD. Unit prices of the goods
     are shown in Addendum 1, which is an inseparable part of this Contract.
2.2. Price change is admitted within the validity term of the Contract. When
     taking a decision to introduce changes in the price list, the Seller should
     give the other Party a written notification at least 14 (fourteen) days in
     advance of the actual price change. Price change shall be fixed in the
     Addendum and agreed upon by the Parties.

                    3. RIGHTS AND OBLIGATIONS OF THE PARTIES
3.1. Rights and obligations of the Seller:
       3.1.1. The Seller undertakes to deliver to the Buyer Goods of proper
              quality, conforming to certificates, other technical
              documentation, and to the sanitary regulations, subject to
              availability of the Goods at the Seller's warehouse, against an
              order made up by the Buyer within 24 hours of the receipt of the
              order.
       3.1.2. The Seller is obliged to replace inferior Goods within 5 (five)
              days of receipt of the Buyer's notice of such Goods. Inferior
              Goods are Goods with visible or latent defects; Goods returned by
              third parties on account of defects which appeared through the
              Seller's fault and were not specified by him at the surrender of
              the Goods; and Goods the content of which fails to meet the
              requirements of the current legislation.
       3.1.3. In case the Goods are not in stock at the Seller's warehouse, the
              Seller is obliged to notify the Buyer of a possible delivery date
              within 24 hours.
       3.1.4. The Seller shall make out shipping documents.
       3.1.5. The Seller shall guarantee the quality of the Goods within the
              limits of the manufacturer's guarantee.

3.2. Rights and obligations of the Buyer:
       3.2.1. The Buyer shall accept the Goods from the Seller on conditions EXW
       Moscow warehouse of the Seller.
       3.2.2 During the acceptance of the Goods the Buyer shall check their
       quantity and assortment, make out and sign appropriate documents, and
       inform the Seller of the defects detected during the acceptance of the
       Goods. The Buyer has a right to refuse acceptance of the Goods in case
       their assortment or quantity does not correspond to that stated in the
       application.
<PAGE>   2

                  4. PRICE OF THE GOODS AND PAYMENT CONDITIONS
4.1. Price of a batch of Goods is established in rubles and is calculated as a
     number of units of the Goods multiplied by their price in accordance with
     Article 2.1.; calculations shall be made at the date of payment for a
     particular batch.
4.2. Date of payment shall be the date when funds are written off the Buyer's
     account.
4.3. The Buyer shall pay for the Goods by bank transfer to the Seller's account
     on conditions of fourteen day deferred payment from the date of acceptance
     of the Goods.

                           5. LIABILITY OF THE PARTIES
5.1. In case of non-fulfillment by one of the Parties of any provision of the
     present Contract, dispute shall be settled by way of negotiations. If the
     parties fail to come to an agreement, the case shall be referred to the
     Moscow Arbitration Court.

           6. TERM OF THE CONTRACT AND PROCEDURE FOR ITS TERMINATION
6.1. This Contract shall come into force upon being signed by the authorized
     persons of the Parties.
6.2. The term of the present Contract shall be fixed at one calendar year. The
     Contract shall be prolonged automatically for the next term unless one of
     the Parties has given the other Party a month's written notice of its
     termination or revision of the Contract.
6.3. The Contract can be terminated upon the request of one of the Parties
     subject to the condition that the other Party is given a written notice at
     least one month prior to the termination of the Contract.

                                7. FORCE-MAJEURE
7.1. In case of force-majeure circumstances brought about (directly or
     indirectly) by such events as flood, fire, earthquake, epidemic, military
     conflicts, acts of terrorism, civil unrest, strikes, directions, decrees
     and other administrative interference of the government or other decrees,
     restrictions imposed by the administration or the government, which
     influence the fulfillment of the obligations under the Contract, or other
     circumstances beyond reasonable control of the Parties, fulfillment of
     these obligations is postponed for the period of duration of these
     circumstances, if they significantly affect the timely performance of the
     whole Contract or a certain part of it due to be performed after the
     beginning of force-majeure circumstances. The Parties are to give each
     other an immediate written notification of the beginning and completion of
     the force-majeure circumstances hindering the fulfillment of the
     obligations under the Contract. The Party referring to force-majeure
     circumstances must provide a certificate of the competent state body.

                                8. MISCELLANEOUS
8.1. This Contract can be changed and supplemented by a written agreement of the
     Parties, signed by the authorized representatives of the Parties.
8.2. Within two working days of signing this Contract the Parties shall delegate
     their senior employees (one from each side) to organize a system of data
     exchange between the Seller and the Buyer.
8.3. Within two weeks of signing this Contract the working groups of the Parties
     under supervision of the senior employees shall agree upon every detail of
     the technical cooperation concerning the exchange of information about the
     Goods and prepare a Protocol describing the procedure of information
     exchange and update, which shall be approved by the authorized
     representatives of both Parties and shall be an inseparable part of this
     Contract.
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9.   ADDRESSES AND BANK DETAILS OF THE PARTIES

<TABLE>
        THE SELLER                                                 THE BUYER
<S>                                                <C>
Full name                                           Full name
of the company: OOO "PERFUME-LIGHT"                 of the company: ZAO "OXIRIS"
Legal address : 127247, Moscow                      Legal address : 117802 Moscow
Dmitrovskoye shosse, bldg. 107                      Nauchnyi proezd 12
Telephone : (095) 737-33-45                         Telephone : (095) 334-4411
Fax : (095) 737-33-45                               Fax : 937-5060
Name of the bank:  "TEMBR-BANK"                     Name of the bank: AKB "Evrozapsibbank"
Account: 40702810100000001074                       Account: 40702810700030000049
Bank identification code: 04458140                  Bank identification code: 044585726
Correspondent                                       Correspondent
account : 30101810200000000140                      account : 30101810000000000726
TIN: 7713205758                                     TIN: 7706200205
All-Russian industry classification code: 71100     All-Russian industry classification code: 71100, 71200
All-Russian enterprise and organization code:       All-Russian enterprise and organization code: 51260913
49954490
</TABLE>

           OOO "PERFUME-LIGHT"                ZAO "OXIRIS"

                    /M.I.Dronfort/                                  /V.A.Dolgov/
--------------------                          ----------------------
Director General                              Director General

May 19, 2000                               May 19, 2000<PAGE>   1
                                                                   EXHIBIT 10.24
                          PURCHASE CONTRACT #250400/00k

Moscow                                                          April 25, 2000

Limited Liability Company "Sparrk" represented by its Director General Barkov
S.A. acting on the basis of the Bylaws, hereinafter referred to as the Seller,
on the one hand, and Close Joint-Stock Company "OXIRIS", hereinafter referred to
as the Buyer, represented by Dolgov V.A. acting on the basis of the Bylaws, on
the other, have signed the present Contract as follows:

                           1. SUBJECT OF THE CONTRACT

1.1. The Seller shall transfer and the Buyer shall pay for the Goods (books)
     specified in the Seller's price list in accordance with the present
     Contract.
1.2. The transfer of the Goods shall be effected upon the Buyer's oral or
     written request. The amount and assortment of the Goods are indicated in
     waybills enclosed to every consignment of the Goods.

                             2. PRICE OF THE GOODS

2.1. The price for the Goods is fixed in Russian rubles and determined by the
     Seller's price list.
2.2. The price for the Goods is specified in invoices and waybills enclosed to
     every consignment of the Goods.
2.3. The price of the Goods includes the cost of the Goods and packing.

                    3. RIGHTS AND OBLIGATIONS OF THE PARTIES

3.1. The Seller shall:
       3.1.1. provide the Buyer with the Goods of the proper quality conforming
              to certificates, other technical documents and sanitary norms and
              regulations if the Goods in question are available at the Seller's
              warehouse against an order placed by the Buyer within 24 hours of
              the order receipt.
       3.1.2. replace substandard goods within 5 (five) days of the notification
              of the same. Goods are considered to be substandard if they bear
              apparent or latent defects or have been rejected by third parties
              due to defects emerged through the Seller's fault which were not
              mentioned at the transfer or if their content does not meet the
              requirements of the current legislation.
       3.1.3. if the Goods are not available at the Seller's warehouse, inform
              the Buyer of a possible delivery date within 24 hours.
       3.1.4. draw up ... documents.
       3.1.5. extend the quality guarantee for the Goods in the framework of the
              manufacturer's guarantees.
       3.1.6. once a week notify the Buyer by e-mail of the availability of the
              Goods at the Seller's warehouse according to the Sellers' price
              list.
3.2. The Buyer shall:
       3.2.1. transfer the Goods from the Seller's warehouse in Moscow at his
              own account.
       3.2.2. during the transfer of the Goods, check their quantity and
              assortment, draw up the appropriate documents, notify the Seller
              of any defects detected during the transfer. The Buyer has the
              right to reject the Goods if do not conform to the requested
              assortment or quantity.

                   4. PRICE OF THE GOODS AND TERMS OF PAYMENT
<PAGE>   2

4.1. The price of a consignment of the Goods is fixed in rubles and equals the
     number of units of certain Goods multiplied by their price according to
     item 2.1.
4.2. The payment date is a date when the funds are entered to the Seller's
     settlement account.
4.3. The Buyer pays for the Goods by the transfer of money to the Seller's
     settlement account according to the request and invoice not later than 20
     days from the date the Goods are received.
4.4. Provided that it is agreed upon, the parties can pay cash in accordance
     with the RF legislation.

                        5. RESPONSIBILITY OF THE PARTIES

5.1. If any of the parties does not observe any provision hereof, the disputes
     shall be settled by means of mutual agreements. If the parties do not come
     to an agreement, the matter is to be submitted for settlement to the
     International Arbitration Court attached to Moscow Chamber of Commerce and
     Industry.

                 6. TERM OF VALIDITY AND CANCELLATION PROCEDURE

6.1. The Contract takes effect from the moment of its signing by the parties'
     authorized representatives.
6.2. The validity term of the present Contract is one calendar year. Upon its
     expiration the Contact term is automatically extended for every subsequent
     term unless either of the parties has notified the other in writing before
     the expiration date of the Contract cancellation or revision.
6.3. The present Contract may be cancelled according to the will of either of
     the parties upon written notification to the other party not later than a
     month before the Contract cancellation moment.

                                7. FORCE-MAJEURE

7.1. In the occurrence of circumstances of force-majeure caused directly or
     indirectly by such factors as flood, fire, earthquake, epidemics,
     hostilities, military upheaval, terrorist acts, civil disturbances,
     strikes, instructions, orders or other administrative interference on
     behalf of the government or other resolutions, administrative or
     governmental restrictions affecting the execution of the obligations
     hereof, or other circumstances beyond the parties' reasonable control, the
     time of the fulfillment of the Contract obligations is extended for the
     period during which such circumstances last, if they have a considerable
     effect on a timely execution of the whole Contract of the part of it which
     is subject to execution after the occurence of force-majeure. Both parties
     should immediately notify each other in writing of the beginning and
     cessation of the force-majeure circumstances which hamper the execution of
     the Conract obligations. The Party referring to the force-majeure
     circumstances is obliged to prove this by a document issued by a relevant
     state authority.

                         8. OTHER TERMS AND CONDITIONS

8.1. The Contract may be altered or amended by the parties' written agreement
     signed by the parties' authorized representatives.
8.2. The parties agree to keep the Contract conditions and any information
     concerning the other party's activities connected with the present Contract
     strictly confidential and not to make any public statements regarding these
     conditions unless a written consent of the other party is received.
8.3. The present Contract along with the Annexes shall substitute for any prior
     arrangements, regulations, written and oral agreements relating to the
     subject hereof.
<PAGE>   3

8.4. Within two working days of the date of signing hereof, the parties present
     their employees (one person from both parties) in charge of organizing
     technical interaction to exchange data between the information systems of
     the Buyer and the Seller.
8.5. Within a fortnight of the date of the signing hereof the Party's working
     groups under the direction of the employees in charge agree upon all
     details of technical interaction to exchange information concerning the
     Goods and draw up a Protocol of information exchange and update procedure
     which is ratified by the parties' authorized representatives being an
     integral part hereof.

                    9. ADDRESSES PARTICULARS OF THE PARTIES

<TABLE>
<CAPTION>
THE SELLER                                                              THE BUYER
<S>                                                           <C>
Full name of the organization:                                 Full name of the organization:
LLC<<Sparrk>>                                                  Close Joint-Stock Company<<OXIRIS>>
Legal address: 4, bld. 1 Marshala                              Legal address: 12 Nauchnyi Proezd,
Novikova Str., 123098 Moscow                                   117802 Moscow
Phone: 196-0719, 196-0828                                      Phone: (095) 334-4411
Fax: 196-0719                                                  Fax: (095) 937-5060
Name of the bank: Moscow Bank of                               Name of the bank: Joint-Stock
Joint-Stock Commercial Savings Bank of                         Commercial Bank <<Evrozapsibbank>>
the RF, Department Tushinskoye                                 Settlement account:
7973/01628                                                     40702810700030000049
Settlement account:                                            BIC: 044585726
40702810038210101289                                           Correspondent
BIC: 044525342                                                 account:30101810000000000726
Correspondent account:                                         TIN: 7706200205
30101810600000000342                                           OKONH: 71100, 71200
TIN: 7733054994                                                OKPO: 51260913
OKONH                                                          Director General of Close Joint-Stock
OKPO                                                           Company<<OXIRIS>>
Director General of LLC<<Sparrk>>                              Signature
Signature                                                      Dolgov V.A.
Barkov S.A.                                                    Seal
Seal
April 25, 2000
e-mail: sparrk@cityline.ru
</TABLE>

<PAGE>   4

            PROTOCOL TO CONTRACT #______OF <<____>>_____________2000

              TECHNICAL SPECIFICATION OF THE PROVIDED INFORMATION

1. Format of the provided data (database type): Excel, dbf
2. Format of the transferred information update: Excel, dbf
3. Method of information update transfer: through e-mail
4. General information about the goods:
       4.1.  [ ] Title of the product in Russian
       4.2.  [ ] Title of the product in English
       4.3.  [X] Author's (authors') name (-s) in Russian
       4.4.  [ ] Author's (authors') name (-s) in English
       4.5.  [ ] Language of the original
       4.6.  [ ] Author of the translation
       4.7.  [X] Year of issue
       4.8.  [X] Publishing house, city
       4.9.  [X] Number of pages
       4.10. [ ] Type of cover
       4.11. [ ] BBK
       4.12. [ ] UDK
       4.13. [X] ISBN
       4.14. [ ] Overall dimensions
       4.15. [ ] Weight
       4.16. [ ] Annotation
5. Commercial information about the goods:
       5.1.  [X] Price of the goods
       5.2.  [ ] Availability at the warehouse

THE SELLER                                  THE BUYER
Director General                            Dolgov V.A.
LLC<<Sparrk>>                               Signature
Barkov S.A.                                 Seal
Signature
Seal

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