2006 (2) TMI 283

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.... MBRS. Raju for the respondent.   Ajay Siwach, pardeep Dahiya, Sandeep Sharma and T.V. George for the appellants.   --------------------------------------------------   ORDER   These appeals are directed against the Division Bench judgment of the High Court in Civil Writ Petition Nos. 6845 of 1986 dated October 7, 1998; 456 of 1990 dated January 30, 1997 See [1998] ....

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....ed dealers in the State of Haryana and dispatched the same to its head office for export out of India in execution of the orders booked from the foreign buyers. The consignments were sent from Faridabad to Calcutta through train. It is said that no octroi was paid at Calcutta because under the local laws no octroi is payable on the goods which are exclusively meant for export. Respondent fil....

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....ection 9 of the Act. The High Court See [1998] 108 STC 337 at page 344. after recording the finding held as under: "The orders passed by the assessing authority, the appellate authority and the Tribunal which have been impugned in this writ petition, clearly show that the petitioner-company has its registered office at Calcutta and the branch office at Faridabad. It has also been proved by the ....

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....t, the movement of the goods from Faridabad to Calcutta was made in the course of export of goods outside the territory of India within the meaning of section 5(1) of the Central Sales Tax Act, 1956 as it stood before April 1, 1976. However, the Tribunal rejected the claim of the petitioner on the ground that the movement of goods from branch office at Faridabad to the head office being a movement....