1986 (8) TMI 422

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....y, 1986, passed by the Sales Tax Tribunal by virtue of which the appeal of the present applicant was dismissed.   The applicant, in facts, deals with the manufacture and sale of sugar and molasses, etc. The present revision relates to the assessment year 1976-77. The assessing authority accepted the account of the applicant. However, he assessed the tax upon the applicant's sales of molass....

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....has been repeated by the learned counsel for the applicant today before me. It has been urged by the counsel for the applicant that the assessing authority as well as the appellate authority have decided the case merely on the basis of the absence of bill of lading and absence of form H and did not go into the question whether there existed or not the actual contract which resulted into the export....

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....or not under section 5(3) of the Central Sales Tax Act, it was necessary to hear the applicant on that point, which has not been done in this case. I have heard the respondent also, and nothing to the contrary was pointed out by him. In the present case, none of the authorities has examined the question whether it was an export as contemplated under section 5(3) of the Central Sales Tax Act. I am,....