1954 (3) TMI 43 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the revision petition by the Government against the Sales Tax Tribunal's order regarding the turnover of coffee seeds exported outside India. The Court held that the assessee was not liable to pay tax as the sale took place outside Indian territory before the Constitution came into force. The property in the goods passed to the buyer outside India, and the sale was considered to be in the course of export, entitling the assessee to exemption under Article 286(1)(b). The Tribunal's decision was upheld, and the revision petition was dismissed with costs of Rs. 250.