Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
The issue concerns whether sales where goods are shipped abroad and consideration is received in foreign exchange qualify as a "sale in the course of export" under Section 5(1) of the Central Sales Tax Act and thus attract exemption under Article 286(1)(b). The note applies the Ben Gorm distinction between a sale for export (seller not linked to the export) and a sale in the course of export (export inextricably linked to the sale), finding the latter standard controls. On that basis the impugned revision order denying exemption was set aside and the writ petition allowed.
The issue concerns whether sales where goods are shipped abroad and consideration is received in foreign exchange qualify as a "sale in the course of export" under Section 5(1) of the Central Sales Tax Act and thus attract exemption under Article 286(1)(b). The note applies the Ben Gorm distinction between a sale for export (seller not linked to the export) and a sale in the course of export (export inextricably linked to the sale), finding the latter standard controls. On that basis the impugned revision order denying exemption was set aside and the writ petition allowed.
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