1993 (3) TMI 303

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....-----------------------------------------------   ORDER   The appellant-assessee claimed before the assessing officer that the disputed turnovers for the relevant periods were the turnovers of export sales and as such were not liable to sales tax under the Tamil Nadu General Sales Tax Act, 1959. The assessing authority rejected the claim. However, on appeal preferred by the assessee th....

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....hallenged in the grounds of appeal preferred to this court. Apart from this, it is admitted by the learned counsel for the appellants themselves that, in the correspondence that passed between the local exporting houses and the foreign buyers, there is absolutely nothing to show that the local exporting houses were acting as the agents of somebody else and that they were not dealing with their own....