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TMI Blog1991 (3) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... export sales through the agents. The assessing authority during the revision of the assessment proceedings relating to the year 1971-72 came to the conclusion that the transactions were only sales to a local buyer for export and were not, therefore, export sales by the respondent-assessee. In arriving at this finding the assessing authority did not deal with the contention raised on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants, clearly mentioning the destination of the goods. (d) The appellants billed on the agents exactly at the rate quoted to the foreign buyers and the agents were allowed a percentage commission for acting on behalf of the appellants for effecting the export. (e) Thus the sales were primarily of export in character and M/s. Impal was not at all a local buyer to attract local tax. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants. So long as there is proof of agency and so long as the agent has sent the goods, not as his own but as agent of a principal, there is privity of contract between the principal and the foreign buyer, even in cases where the agent has not disclosed the name of the principal." 3.. The findings recorded by the Tribunal supra, on the basis of the facts and circumstances of the case, cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances noticed in the case that the export made by the assessee-respondent was through the agent and, therefore, the transactions in question were in the course of export and as such the sales were not exigible to tax under the Tamil Nadu General Sales Tax Act, 1959, is unexceptionable. The finding is based on proper appreciation of the material on record. It is neither unreasonable nor do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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