9911796707
TMI Blog1988 (7) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and circumstances of the case, while holding that transfer of documents of title, i.e., bill of lading took place when the goods have crossed the customs frontiers, the Tribunal was justified to hold that in order to attract second limb of section 5(1) of the Central Sales Tax Act, the goods should move out of the territory of India under a contract between a foreign buyer and the assessee. 3.. Whether under the facts and circumstances of the case, the sales amounting to Rs. 54,25,669 were sales in the course of export to Pakistan out of the territory of India. 4.. Whether under the facts and circumstances of the case, rejection of the C forms of Rs. 4,74,695 covering more than two transactions of the amount exceeding Rs. 5,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Board, the assessee sought reference and it is at the instance of the assessee that the aforesaid questions of law have been referred to this Court for its opinion. 3.. At the time of hearing, learned counsel for the assessee conceded that question No. 3 did not arise out of the order passed by the Board of Revenue in view of the fact that it was conceded before the Board that sales amounting to Rs. 54,25,669 could not be held to be sales in the course of export of goods to Pakistan. The learned counsel for the assessee also conceded that in view of the fact that the Board of Revenue had directed the assessing authority to give opportunity to the assessee to correct the C forms, question No. 4 did not arise out of the order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India." It was not disputed before us on behalf of the assessee that the provisions of the first part of sub-section (1) of section 5 of the Act were not attracted in the instant case. The real question for consideration was whether the second part of sub-section (1) of section 5 was attracted in the instant case. As held by this Court in Hindustan Steel Ltd. v. State of M.P. [1982] 50 STC 287, the second part of section 5(1) of the Central Sales Tax Act requires two conditions to be fulfilled before a sale can qualify for exemption. The first condition is that the sale should be effected by a transfer of documents of title to the goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
