9911796707
TMI Blog1994 (8) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly, she has put in appearance. The petitioner is the appellant in this appeal. It sought for a direction to the respondents to forbear from levying or recovering sales tax under the provisions of the Tamil Nadu General Sales Tax Act, 1959, on the supply of duty-free ship-stores which were bonded under Chapter XI of the Customs Act, 1962 and supply effected to ocean going vessels pending disposa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m is not dealt with either under the Indian Tariff Act or under the Customs Act. Normally, though the import or export of goods is governed by the Indian Tariff Act or the Customs Act, permit for import or export under those Acts would be necessary. Even if the duty payable is nil, the import or export of such goods would be governed by the provisions of those Acts. Therefore, in our view, the wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... countries. We are, therefore, of the opinion that the third condition necessary for the applicability of item 70(a) is not satisfied in this case. In this view, it is not necessary for us to go into the further question whether Sikkim is a foreign country within the meaning of that item. In the foregoing circumstances, that portion of the order of the assessing authority which levied sales tax at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the assessing authority. In the event the assessing authority does not agree with the contentions of the dealer, it would be open to it to go up in appeal and further appeal and then, approach this Court. Therefore, we are of the view that the writ petition ought to have been dismissed as premature or at any rate, the court could have declined to exercise the jurisdiction and declined to c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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