9911796707
TMI Blog1971 (4) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... July, 1959, to 31st March, 1960, and the question was the same with respect to an amount of Rs. 43,255.44. The exemption claimed by the assessee in both these cases was based on the ground that the sales in question were in the course of export, within the meaning of article 286(1)(b) of the Constitution of India. 2.. The assessing authority, by its order dated the 20th February, 1961, disallowed the claims on the ground that the sales had taken place at Muzaffarpur, deliveries had also taken place there and the assessee had failed to prove that he had delivered the goods to the purchasers in Nepal by carrying them to Birganj. The assessee had filed two appeals, which were allowed by the Deputy Commissioner by his orders dated the 8th Jan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been sent through the present agency of the appellant's employees, necessary deductions admissible should be allowed to him." After these remands the matters were reconsidered by the assessing authority and by order dated the 30th September, 1962, the original assessment for the first period was affirmed and the original assessment for the second period was reduced to some extent. It may be mentioned at this stage that the following observation was made in both the orders of assessment, after remand: "In the instant case, the dealer has taken the goods up to Raxaul and has delivered them physically to the purchasers at Raxaul within the territory of Bihar and has delivered within the territory of Bihar (Raxaul). The sales, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Taxes Tribunal was accordingly directed to rehear the assessee and the State and to submit additional statements in both the cases. The following quotation from this court's order dated the 9th July, 1968, will explain what supplementary statement was required from the Tribunal: "The point of difference is that while in the Full Bench case the seller had completely disassociated himself after the delivery and had neither taken any stand nor placed any materials to indicate that the purchaser had transported the goods across the border in pursuance of any contractual obligation, in this case, however, we find on the findings recorded by the assessing authority after remand by the Deputy Commissioner, a finding which has not been upset ei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nepal. It has, thus, been proved that there was an obligation on the part of the assessee to transport the goods sold to the Nepal party." In other words, it has now been stated by the Tribunal that the goods in question had been transported by the assessee under an obligation to do so. It may be mentioned that at this stage the finding of the Tribunal is, in effect, that the assessee had carried the goods to Birganj, in the territory of Nepal. 3.. Learned counsel for the assessee has contended that on the supplementary statement of the case forwarded by the Commercial Taxes Tribunal, the reference should be answered in favour of the assessee. According to the learned counsel, all the three elements required on the principles laid down ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irganj may also be found in its applications made to the Board of Revenue, Bihar, under section 33 of the Bihar Sales Tax Act, 1959. Paragraphs 4, 5 and 6 in each of these cases stated as follows: "4. That the goods in question were transported by the petitioner from Muzaffarpur to Birganj, etc. which is on the India-Nepal border and at the border the goods were handed over to the Nepal parties. 5.. That the sales in question to dealers in Nepal occasioned the movements of the goods from the Indian territory to Nepal. 6.. That the cost of transport of the goods upto Birganj is recorded in the petitioner's books of account." In the original statement of the case made by the Commercial Taxes Tribunal it stated as follows: "It is furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of the expression "in the course of export of the goods out of the territory of India" occurring in article 286(1)(b) of the Constitution. It is not necessary to deal with any of these decisions, as the learned counsel for the parties agree with the principle which must now be followed in interpreting this provision of the Constitution. As a matter of fact, in Messrs Shankerjee Raut GopaIji Raut's case[1968] 22 S.T.C. 241; A.I.R. 1968 Pat. 329., this court laid down the criterion, following the decisions of the Supreme Court of India. All that this court required in the supplementary statement of fact from the Commercial Taxes Tribunal was its finding as to whether on the materials on record, the assessee had transported the goods out of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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