2009 (4) TMI 884

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....e course of export and as such it is not exempted from tax. Mr. Ray, learned counsel appearing on behalf of the petitioner, submitted that the petitioner had entered into a contract with a foreign buyer, namely, M/s. Nissho Ihsai Company of Tokyo, for sale of 50,000 M.T. of high grade Indian chrome ore. It is further submitted that pursuant to the agreement entered into between the petitioner and the foreign buyer, the petitioner also entered into a contract with TISCO for purchase of high grade chrome ore and in obtaining the said material from TISCO, the petitioner supplied it to its foreign buyer and the opposite parties realized a sum of Rs. 12,86,959.14 towards sales tax on the sale and purchase of chrome ore by the petitioner from ....

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....th a direction to the sales tax authorities to dispose of the refund application of the petitioner within a period of six months. Apparently this refund application was once again rejected by both the Sales Tax Officer as well as by the revisional authority, whereafter the petitioner also again approached this court in OJC No. 761 of 1989 and the same (2nd writ application) was disposed of by holding that the order of rejection of the refund application of the petitioner was not in accordance with law and directed the sales tax authority to consider the refund application afresh as per the provisions of law. After disposal of the second refund application as noted hereinabove, once again notice was issued to the petitioner to show cause as ....

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....mportant to note here that there is no reference whatsoever to any pre-existing export contract which the petitioner may have had with the foreign buyer prior to it entering into an agreement with the M/s. TISCO and on the contrary in clause V thereof which relates to price Rs. 140 (rupees one hundred forty) per ton, it is noted that sales tax as may be applicable at the time of delivery shall be payable. Further in terms of clause VII relating a delivery/weighment it is to be noted that, "delivery of the materials" would be effected at the mines site of TISCO in the State of Orissa. Therefore, the sale by TISCO to M/s. Rajarishi Exports was clearly an intra-State sale and the petitioner apart from paying for the value of the chrome ore,....