Export sale exemption for tourist purchases rejected where no direct export transaction existed and statutory appeal was available.

Sales to foreign tourists were not treated as export sales for exemption purposes because no pre-existing export contract or direct export sale was shown, and the transactions were not sales in the course of export under section 5(3) of the Central Sales Tax Act. The reassessment was made under the State Act's escaped-assessment provision, and the writ court declined interference because an effective statutory appeal lay to the Appellate Assistant Commissioner and had not been exhausted. The writ petition was dismissed, with liberty to pursue the appellate remedy.

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Issues: Whether sales made to foreign tourists could be treated as export sales exempt from tax under the State sales tax law, and whether the writ petition should be entertained in view of the statutory appellate remedy.

Analysis: The petition challenged a reassessment on the footing that sales of specified goods to foreign tourists were deemed exports under the import policy and had earlier been accepted as exempt. The order noted that no pre-existing export contract or direct export sale was shown, that such sales were not sales in the course of export within the meaning of section 5(3) of the Central Sales Tax Act, and that the reassessment was made under the escaped-assessment provision of the State Act. The Court also noted that an appeal lay to the Appellate Assistant Commissioner and that the petitioner had not exhausted that remedy.

Outcome: The writ petition was dismissed, with liberty to pursue the appellate remedy.

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