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TMI Blog1960 (7) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... ption claimed under Article 286(1)(b) of the Constitution is rightly based on deductions claimed in the returns them- selves as "turnover" on goods sold to foreign exporters, or is an after- thought? (3) Whether the proviso to Article 286(2) governs also the provisions of Article 286(1)(a) and (b) of the Constitution? (4) Whether in the alternative the deductions claimed in the returns may be exempted from taxation under Article 286(2) of the Constitu- tion? (5) Whether a partnership firm still continues to function for the purposes of the Sales Tax Act even though it is dissolved by agreement under a registered deed of dissolution and notice of dissolution is given to the appropriate authorities, and the Income-tax Department deals w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf the transactions between the Jharsuguda firm and the Madras firm would not amount to "sale" and that they would merely amount to movement of goods from an agent to the principal, or from the main office of a person to his branch office. 3.. The aforesaid contention was rejected by the Sales Tax Authorities mainly on the ground that notwithstanding the averment of the petitioner there was no reliable evidence to show that the partnership firm of Messrs FazI Bhai Dhala Co. ceased to exist during the relevant period. It is admitted that at Jharsuguda there was a partnership firm consisting of Fazl Bhai Dhala and Abdul Bhai Dhala. This firm was registered in 1939 for a period of ten years. It was contended before the Sales Tax Authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Authorities refused to accept the findings of the Income-tax Authorities as binding on them in view of all the other circumstances mentioned above. 4.. The question as to whether the Jharsuguda business was carried on by the partnership, FazI Bhai Dhala Co., for the quarters in question or else whether that firm was dissolved on the 18th January, 1950, and whether after that date the business was carried on by FazI Bhai Dhala in his individual capacity, is essentially a question of fact on which the findings of the Sales Tax Authorities must be held to be binding on us. The order of the Collector of Commercial Taxes in revision, which was mechanically endorsed by the Member, Board of Revenue, fully discusses all the relevant pieces of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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