https://www.taxtmi.com/caselaws?id=144064 Supply of coal for export to East Pakistan was treated as part of an export transaction, so the export exemption and constitutional protection applied and the supply was not included in taxable turnover. The coal was also supplied under the Colliery Control Order, not under an ordinary contract of sale, so it lacked the contractual character required to qualify as a sale under the Act and could not be assessed to sales tax. The availability of a further statutory revision remedy did not bar relief under Article 226 where the assessment was challenged as beyond jurisdiction. en-us Fri, 14 Jan 1966 00:00:00 +0530 Fri, 19 Apr 2013 09:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144064 Supply of coal for export to East Pakistan was treated as part of an export transaction, so the export exemption and constitutional protection applied and the supply was not included in taxable turnover. The coal was also supplied under the Colliery Control Order, not under an ordinary contract of sale, so it lacked the contractual character required to qualify as a sale under the Act and could not be assessed to sales tax. The availability of a further statutory revision remedy did not bar relief under Article 226 where the assessment was challenged as beyond jurisdiction. Case-Laws VAT and Sales Tax Fri, 14 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144064