2006 (9) TMI 523

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of C.W.P. Nos. 2414, 2415, 3818 and 1345 of 1987. However, the facts are being taken from C.W.P. No. 2414 of 1987. The petitioner approached this court directly by filing the present writ petition challenging the order of assessment made by the Assessing Authority. Relying upon an order passed by the Sales Tax Tribunal, in the case of Nipha Exports Pvt. Ltd., it was made liable to pay purchase ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellate authority and the Tribunal which have been impugned in this writ petition, clearly show that the petitioner-company has its registered office at Calcutta and the branch office at Faridabad. It has also been proved by the petitioner that the goods purchased by the branch office were sent to the head office at Calcutta for the purpose of export and the same were, in fact, exported. The Assess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....entral Sales Tax Act, 1956 as it stood before April 1, 1976. However, the Tribunal rejected the claim of the petitioner on the ground that the movement of goods from branch office at Faridabad to the head office being a movement preceding the one which caused movement of goods from Calcutta to outside India, cannot be regarded as taking place in the course of export of the goods out of the territo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... can get the benefit of the law laid down by this court, as upheld by the honourable Supreme Court, only in case it is proved on record that the goods transferred by the assessee to head office at Bombay have, in fact, been exported out of the country and there being no specific findings to that effect in the order of assessment, the petitioner cannot be given benefit of the judgment straightway. ....