1975 (10) TMI 83

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....of export of goods from India, as defined in section 5 of the Central Sales Tax Act. This claim of the assessee was rejected by the Sales Tax Officer on the ground that the turnover in question represented local sales in favour of a company called the Agra Charm Kala Kendra. On appeal the claim of the assessee was allowed and the revision of the State was dismissed by the revising authority. The Commissioner is aggrieved and, at his instance, the following question of law has been referred to us:   "Whether, on the facts and the circumstances of the case, sales worth Rs. 20,907 were sales in the course of export and as such the assessee was entitled to claim exemption regarding them?" Briefly stated the facts are that the State T....

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....sales-one by the State Trading Corporation to the foreign buyers, the second by the Kendra to the State Trading Corporation and the last by the assessee-company in favour of the Kendra. It is true that the contract of sale between the Kendra and the assessee-company was analogous to the contract between the State Trading Corporation and the Kendra. In other words, the assessee-company had to supply goods on the same terms and conditions upon which the Kendra undertook to supply the goods to the State Trading Corporation. It is true that under the agreement between the assessee and the Kendra, the latter has been described as the agent entitled only to charge overriding commission, but the fact remains that the assessee supplied shoes to the....