2002 (9) TMI 833

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....e competent authority of Kerala supported by the supplementary affidavit is filed this day. 2.. The matter is taken up for hearing as "Motion". We find that the present petitioner and the concern situated in Kerala are same and identical organisation. The citation relied on behalf of the petitioner reported in [1998] 108 STC 337 (P&H) (Nipha Exports Pvt. Limited v. State of Haryana) is very muc....

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.... the territory of India. Accordingly, form 9 was allowed. In the instant case, on perusal of the annexure "A" of running page to the application, we find that the several contracts were entered into in between the petitioner-company and the foreign buyers for exporting the goods outside the territory of India. All these contracts relate to the period 1999-2000. 3.. It is the submission on behal....

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....rior to the purchase of tea in auction at Kolkata. 6.. In such circumstances, we hold that in the instant case, it was not the case of stock transfer from Kolkata to Kerala, but the movement of the goods occasioned on the basis of export-contracts entered in between the petitioner and the foreign buyers. Therefore, it is not a case of stock transfer. In such circumstances, we are inclined to al....