1961 (9) TMI 62

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....in favour of Messrs Rallis India Ltd. for Rs. 11,77,1329-2-0, and (iii) sale in favour of Messrs Gordon Woodroffe and Co., for Rs. 35,198-0-3, as being exempt from taxation on the ground that they were sales which occasioned an export or that they were sales in the course of export to foreign territories. The Deputy Commercial Tax Officer, Gudiyattam, held that the sales in favour of Haji Abdul Wahab and Sons, Madras, were export sales, but that the other two sales were local sales. There was an appeal to the Commercial Tax Officer by the assessee which was however dismissed. The Commercial Tax Officer invoked his powers of revision and set aside the order of the Deputy Commercial Tax Officer exempting the sales in favour of Abdul Wahab and....

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....ort as it is not even known who the foreign buyer is. The opening sentence in the letter addressed by Haji Abdul Wahab Sahib and Sons to the petitioner, namely, "We confirm your sale through our London correspondent" is very equivocal and cannot indicate a sale in favour of a foreign buyer. The delivery of the goods was to be effected in the godowns of Haji Abdul Wahab Sahib and Sons. On delivery Haji Abdul Wahab agreed to pay to the petitioner an advance of 95 per cent. of the price of goods sold after deducting discount, brokerage, marine insurance, freight, shipping charges etc. The balance of sale price was to be paid to the petitioner after shipment was completed. This is merely postponement of the payment of price. There is nothing ex....