1966 (3) TMI 66

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..... the transactions disclosed it leaves no room for doubt that the contracts either provided for delivery of the goods to customers outside Uttar Pradesh or at any rate for such delivery pursuant to directions given by the purchasers & the appellant is entitled to rebate in respect of the said transactions under section 5 of the U.P. Sales Tax Act, 1948.
SUBBA RAO K. AND RAMASWAMI V. JJ. K.K. Ja .....

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..... rtain persons residing in Uttar Pradesh, who may be called the purchasers. The purchasers had previously entered into contracts of sale of sugar with their own customers residing outside Uttar Pradesh and it was to fulfil these contracts that they entered into contracts with the assessee for purchase of the required sugar from it. The terms of the contracts between the assessee and the purchasers .....

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..... the previous year 1947-48." Though the contracts are not produced, it is manifest from the said facts that the sales were only for actual delivery to customers residing outside the State of Uttar Pradesh under despatch instructions received from purchasers in Uttar Pradesh. The facts also disclose that it must have been one of the terms of the contracts that the goods should be delivered to cust .....

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..... rt, observed: "It seems to us that the object underlying section 5 is to encourage export of goods manufactured in Uttar Pradesh and notified under section 5.................................... As long as the contract evinces an intention to export and actual delivery is given to effectuate that intention the object of the Legislature to ensure that only real 'export sales' enjoy the rebate would .....

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..... radesh or at any rate for such delivery pursuant to directions given by the purchasers. If so, the present appeal is directly governed by the aforesaid judgment of this Court. Following that judgment we hold that the appellant is entitled to rebate in respect of the said transactions under section 5 of the Act. In the result, the appeal is allowed with costs. Appeal allowed.
Case laws, Decis .....

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