Export assessment based on a reversed tribunal view was quashed and remanded for fresh factual reappraisal.

An assessment order based on a tribunal view that had already been reversed could not stand once the governing export position had been clarified by the higher court. Because the record contained no specific finding on whether the goods transferred to the head office were actually exported, the dispute could not be finally resolved in writ jurisdiction and required factual reappraisal by the assessing authority. The assessment order was quashed and the matter remanded for fresh consideration in accordance with law.

---

---

Issues: Whether the assessment order could stand when it proceeded on the basis of a tribunal decision that had been reversed and the matter required re-examination on the factual position of export.

Analysis: The assessment was founded on a tribunal view that had already been set aside, and the legal position governing movement of goods in the course of export had been clarified by the higher court. As the record did not contain a specific finding on whether the goods transferred to the head office were in fact exported, the matter could not be finally determined in the writ proceedings and required factual reappraisal by the assessing authority.

Conclusion: The assessment order was quashed and the matter was remanded to the assessing authority for fresh consideration in accordance with law.

---