https://www.taxtmi.com/caselaws?id=156036 Sales of jute goods made directly or through the State Trading Corporation were treated as part of the export chain because the goods remained in the course of export until they crossed the customs frontier, so the turnover was protected by constitutional immunity from sales tax and could not be included in taxable turnover. The later statutory amendment was described as clarificatory and retrospective, reinforcing that position. The suo motu revision notices were held defective because no reasons were recorded or communicated, the revisional power was exercised contrary to governing rules where the original order was made by a predecessor-in-office, and revision was attempted while an appeal was pending. The notices were invalid and liable to be quashed. en-us Wed, 28 Feb 1990 00:00:00 +0530 Thu, 12 Sep 2013 15:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156036 Sales of jute goods made directly or through the State Trading Corporation were treated as part of the export chain because the goods remained in the course of export until they crossed the customs frontier, so the turnover was protected by constitutional immunity from sales tax and could not be included in taxable turnover. The later statutory amendment was described as clarificatory and retrospective, reinforcing that position. The suo motu revision notices were held defective because no reasons were recorded or communicated, the revisional power was exercised contrary to governing rules where the original order was made by a predecessor-in-office, and revision was attempted while an appeal was pending. The notices were invalid and liable to be quashed. Case-Laws VAT and Sales Tax Wed, 28 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156036