1997 (2) TMI 535

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....ned advocate for the applicant submits that the decision dated July 18, 1994 in the case of State of Orissa v. Minerals & Metals Trading Corporation of India Ltd. [1994] 95 STC 80 was delivered by a two Judge Bench of the Supreme Court but the contra decision in the case of Onkarlal Nandlal v. State of Rajasthan [1985] 60 STC 314 delivered on September 23, 1995 by a three Judge Bench of the said c....

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....l Sales Tax Act, 1994, by an Ordinance called West Bengal Sales Tax (Amendment) Ordinance, 1997 by which an Explanation has been added below section 17 with effect from 1st May, 1995. The Explanation declares that the expressions "for resale by him in West Bengal" and "for sales by him in West Bengal" shall include an inter-State sale and a sale in the course of export out of the territory of Indi....

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....941, that the expression "for sale in West Bengal" would include inter-State sales and sales in course of exports from West Bengal. Mr. Saha also refers to the Explanation below section 23A of the West Bengal Sales Tax Act, 1954, in the same language as the new Explanation added by the Ordinance of 1997 to section 17 of the Act of 1994. He also draws our attention to the Statement of Objects and R....

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....py of order dated October 10, 1996 passed by respondent No. 1. By that order, respondent No. 1 rejected the applicant's petition dated September 9, 1996 for declaration forms on the ground that by making export sales of the products, applicant had misused the declaration forms in form XXIVA issued to him. He held that the sales were made by way of export and hence were effected outside India and n....