2007 (12) TMI 416

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....evision has been filed against the judgment and order of the Tribunal dated July 5, 1996 by which the Tribunal has granted exemptions on export sales to the assessee for the assessment year 1991-92. The questions sought to be referred are as under: "1. Whether, on the facts and circumstances of the instant case, the Tribunal was legally justified to set aside the order of the assessing autho....

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....ing authority levied tax on the sales made by the dealer for Rs. 1,26,935 treating it to be intra-State sales in view of the fact that the dealer failed to produce before the assessing authority a copy of order or agreement made with the foreign buyer in Nepal. No other document was also produced by the dealer to establish that he had exported the goods to a dealer in Nepal. The goods were shown t....

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....e version of the dealer and has granted relief of exemption on export sales of Rs. 1,26,935. Learned Standing Counsel has argued that the order of the Tribunal is vitiated on account of the fact that the Tribunal has placed reliance on custom clearance certificates produced by the dealer from Nepal Government, solely on the ground that these certificates were not despatched by the department. Le....

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....e and are liable to be accepted for the reason that there was indeed nothing before the Tribunal to come to the conclusion that goods had received any kind of clearance from Indian authorities to show that they were exported. In fact not even an order from Nepal or agreement between two parties were placed before the authorities concerned to show that the goods were being transacted in the course ....