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TMI Blog1961 (9) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... ordon Woodroffe and Co., for Rs. 35,198-0-3, as being exempt from taxation on the ground that they were sales which occasioned an export or that they were sales in the course of export to foreign territories. The Deputy Commercial Tax Officer, Gudiyattam, held that the sales in favour of Haji Abdul Wahab and Sons, Madras, were export sales, but that the other two sales were local sales. There was an appeal to the Commercial Tax Officer by the assessee which was however dismissed. The Commercial Tax Officer invoked his powers of revision and set aside the order of the Deputy Commercial Tax Officer exempting the sales in favour of Abdul Wahab and Sons as export sales. On appeal by the assessee to the Appellate Tribunal all the three sales hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Haji Abdul Wahab Sahib and Sons to the petitioner, namely, "We confirm your sale through our London correspondent" is very equivocal and cannot indicate a sale in favour of a foreign buyer. The delivery of the goods was to be effected in the godowns of Haji Abdul Wahab Sahib and Sons. On delivery Haji Abdul Wahab agreed to pay to the petitioner an advance of 95 per cent. of the price of goods sold after deducting discount, brokerage, marine insurance, freight, shipping charges etc. The balance of sale price was to be paid to the petitioner after shipment was completed. This is merely postponement of the payment of price. There is nothing express or implied in the contract to indicate that the property does not pass on delivery to the Madr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r shipment is completed". The terms of the contract indicate that the property in the goods passed to Rallis the moment they were delivered at their godown but that the price was payable in two instalments, the first instalment of 95 per cent. on delivery and the second instalment of 5 per cent. after the completion of the shipment. The terms of this contract are almost identical with the terms of the contract between the petitioner and Haji Abdul Wahab and Sons. We agree with the finding of the Appellate Tribunal that the sales in favour of Rallis should be considered as local sales. In the result, we allow the revisions in part and hold that the petitioner will be entitled to relief in respect of the sales in favour of Gordon Woodroffe an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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