1976 (8) TMI 68

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....hey also involve identical issues for our decision. They are directed against the common order of AAC (Commercial-Taxes) Eancheepuram in Ap. No. 416/74 & 417/74 dt. 13th Sept., 1974. They are therefore dealt with in this common order. 2. Both these appeals involved the issue of liability of export sales. We rendered a decision in T.A. 365/73 and 437/73 on this issue. The State filed a T.C. on t....

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....ength in our decision in T.A. 564/73 in English Electric Compnay's case and have upheld similar revisions effected under s. 16. The ratio and basis of this decision applies to this instant case also, as the involved facts are identical. We, therefore, uphold the resort to revision under s. 16 as perfected by the AO. 4. The counsel claimed that the disputed sales were inextricably integrated in ....