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TMI Blog1988 (7) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... he above sales were sales in the course of export under the second limb of section 5(1) of the Central Sales Tax Act? (3) Whether, from the facts on record and found by the Tribunal, the Tribunal was justified to draw an adverse inference that the goods did not cross the custom barrier before the documents were negotiated and payment received from the bank? (4) Whether, under the facts and circumstances, the above sales were outside the State of M.P. and not in the course of inter-State trade and commerce? (5) Whether the Tribunal was justified in not affording opportunity to the applicant for producing correct D form in relation to sale of Rs. 59,646 made to Government Department, which was not afforded by the lower authority? (6) Whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to (3) were resettled and a composite question was reframed by us as under: "Whether, on the facts and in the circumstances of the case, the Board of Revenue was justified in holding that sales amounting to Rs. 34.54 lakhs were not covered by the second part of sub-section (1) of section 5 of the Central Sales Tax Act and hence could not be held to be sales in the course of export?" 5.. Before we proceed to answer the question reframed by us, it would be useful to refer to the provisions of sub-section (1) of section 5 of the Central Sales Tax Act. That provision is as follows: "Section 5. When is a sale or Purchase of goods said to take place in the course of import or export.-(1) A sale or purchase of goods shall be deemed to take pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransfer of documents of title to the goods and whether the sales in question had taken place after the goods had crossed the customs frontiers of India, the Board of Revenue was not justified in holding that the sales amounting to Rs. 34.54 lakhs were not covered by the second part of sub-section (1) of section 5 of the Central Sales Tax Act and could not be held to be sales in the course of export. 6.. As regards question No. (4), learned counsel for the parties agreed that that question would only arise after the Board has found in the light of our aforesaid observations that the sales in question could not be held to be sales in the course of export. As the Board has yet to give its finding in that behalf, at this stage, we decline to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se sales tax registration number has not been mentioned in column 5 of the statement. Under these circumstances, the Revenue was justified in taking recourse to the best judgment provision for the limited purpose of estimating the purchases made from unregistered dealers. The appellate authority estimated the purchase from unregistered dealers at Rs. 10 lakhs (5 lakhs towards raw material and stores; 2 lakhs towards maintenance and repair purchases; 3 lakhs towards purchase of construction material). Having regard to the facts and circumstances of the case, this estimate cannot be viewed as excessive or capricious. We see no reason to interfere with the orders of the Revenue on this account." Learned counsel for the assessee was unable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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