1991 (3) TMI 380

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....ration is whether the sales effected by the respondent-assessee were local sales to the exporter or export sales through the agents. The assessing authority during the revision of the assessment proceedings relating to the year 1971-72 came to the conclusion that the transactions were only sales to a local buyer for export and were not, therefore, export sales by the respondent-assessee. In arrivi....

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....ables. (c) The cables, as and when they were produced, were despatched through the excise gate pass of the appellants, clearly mentioning the destination of the goods. (d) The appellants billed on the agents exactly at the rate quoted to the foreign buyers and the agents were allowed a percentage commission for acting on behalf of the appellants for effecting the export. (e) Thus the sale....

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....as follows: "Even then in the light of the facts it is clear that there was an agency between the Impal and the appellants. So long as there is proof of agency and so long as the agent has sent the goods, not as his own but as agent of a principal, there is privity of contract between the principal and the foreign buyer, even in cases where the agent has not disclosed the name of the principal.....

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....is in fact an export sale and not a local sale. The finding recorded by the Tribunal on the basis of the facts and circumstances noticed in the case that the export made by the assessee-respondent was through the agent and, therefore, the transactions in question were in the course of export and as such the sales were not exigible to tax under the Tamil Nadu General Sales Tax Act, 1959, is unexcep....