TaxTMI 
TaxTMI 
1991 (7) TMI 359
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....he purchase value of headless shrimps (crabs). The sale value of this item was excluded but the assessing authority proposed to tax the said purchase value under item 137 of the First Schedule to the Tamil Nadu General Sales Tax Act at 5 per cent. To a notice issued by the authority calling for objection if any, the assessee filed his objection on March 12, 1977. It is necessary and also interesting to note the objections of the petitioners. They were as follows: "1. They object to the levy of 5 per cent on Rs. 34,12,666.59 contending that they represented export sales, i.e., sales having occassioned export. 2.. The above turnover represents sale in the course of export as documents of title were transferred while the goods were on high s....
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....Revenue was that during the year 1975-76 there were exports to Japan in pursuance of order secured by the petitioners. There was a separate agreement between M/s. George Maijo and the petitioners for the supply of frozen shrimps and such a contract was independent of the contract entered into by the petitioners with the foreign buyers. Therefore the petitioners had alone purchased the goods from M/s. George Maijo, and they were the last purchasers in Tamil Nadu. The petitioners alone were direct exporters to the foreign country in respect of the three shipments. The Appellate Assistant Commissioner came to the conclusion that, inasmuch as the documents proved beyond doubt that the exporters were the petitioners, they alone are the last purc....
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....tier, the Tribunal rejected the contention that the sale was in the course of export. The Tribunal also referred to the fact that the petitioners did not have a consistent case. They had included the turnover of Rs. 34,12,666.59 as representing the sale in the course of the export. But when the assessing authority found that the petitioners were the last purchasers in the State of Tamil Nadu and therefore liable to be taxed under item 137 of the First Schedule to the Tamil Nadu General Sales Tax Act, the petitioners found themselves in an inconvenient situation and came out with an explanation that M/s. George Maijo was the last purchaser. Having regard to all these unimpeachable circumstances the Tribunal upheld the levy and dismissed the ....
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....the entire turnover of Rs. 4,73,64,802 was exempted and there was no taxable turnover. Consequently no tax was paid by M/s. George Maijo for the year 1975-76. The said letter and extracts will form part of the records. Consequently the main basis of the attack that the petitioners are not the last purchasers within the State of Tamil Nadu is now knocked out. Inasmuch as there is unimpeachable evidence to show that the petitioners are the only exporters, the conclusion is inevitable that they are the last purchasers in the State of Tamil Nadu subject, of course, to the third contention of the petitioners. In this connection we will refer to three shipments made during the year 1975-76. They are as follows: "1. 1,070 cartons net weight 17,12....
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....S. Mohammad Yousuff [1978] 42 STC 335 (Mad.)] to the following effect: "On the basis of this decision it will follow that mere shipping of the goods, after the goods have gone through the customs barriers, will not constitute the goods having crossed the 'customs frontiers' because the 'customs frontiers' will take in the boundaries of the territory including the territorial waters also." The second contention also fails. 6.. The third contention relating to the consignment of 1,070 cartons as per bill of lading dated March 6, 1976 and shipment made on March 4, 1976 by s.s. Nokko Maru requires serious consideration. Admittedly the shipment was made at the Cochin Port by M/s. George Maijo. The decision of the authorities that the petitione....