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TMI Blog1976 (8) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... e common order of AAC (Commercial-Taxes) Eancheepuram in Ap. No. 416/74 417/74 dt. 13th Sept., 1974. They are therefore dealt with in this common order. 2. Both these appeals involved the issue of liability of export sales. We rendered a decision in T.A. 365/73 and 437/73 on this issue. The State filed a T.C. on them before the High Court of Madras and the hearing of both the appeals were acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pheld similar revisions effected under s. 16. The ratio and basis of this decision applies to this instant case also, as the involved facts are identical. We, therefore, uphold the resort to revision under s. 16 as perfected by the AO. 4. The counsel claimed that the disputed sales were inextricably integrated in the export stream and claimed that the disputed sales should be treated as sales in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , buyers did not occasion the export, there is no scope for the appellants to contend that the disputed sales are export sales. Resultantly the action of the authorities in rejecting the claim of the appellants under the plea of export sales, is in order, within the ratio of the Supreme Court decision in Mohammed Serajuddeen s case. 5. Resultantly both the appeals are dismissed. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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