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TMI Blog1994 (12) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... 74 he claimed exemption of turnover on the ground that the sales were "export sales". In respect of a part of the turnover exemption was allowed. In respect of that part for which the claim was rejected, the petitioner filed an appeal before the Assistant Commissioner. The appeal was partly allowed holding that a part of disputed turnover related to inter-State sales but not export sales. However, the appellate authority remanded the matter to the assessing authority, viz., Commercial Tax Officer, to enable the petitioner to produce "C" forms regarding turnover which was not exempted. Against the order of the appellate authority, the petitioner filed further appeal before the Sales Tax Appellate Tribunal. The Tribunal upheld the order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India. (2)...................... (3)....................... " Sub-section (1) of the said section raises a presumption as to when a sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the territory of India. It provides that if sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India, such sale or purchase would be deemed to take place in the course of export of goods. The learned counsel for the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of title to the goods and that such transfer was effected after the goods had crossed the customs frontiers of India, but if the sale had already been effected even before the goods have crossed the customs frontiers of India, the second limb of section 5 cannot be called in aid. In this case, as noticed above, after the goods were boarded on the ship, to receive the payment of price for the goods supplied, documents were submitted by the petitioner after the goods crossed the customs frontiers of India. From this it does not follow that there was export sale by transfer of documents of title to the goods after the goods had crossed the customs frontiers. On the contrary, it shows that the transaction of sale was completed even before the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re different. Here also it is contended that the contract of the petitioner with the State Trading Corporation and the contract of the State Trading Corporation with the foreign buyer was so integral that having regard to the facts of the case the petitioner ought to be treated as exporter and the sales in question as export sales. We are afraid, we cannot accept the contention of the learned counsel for the petitioner in view of the pronouncement of the Supreme Court in Sarawagi's case [1977] 39 STC 294. We have already pointed out above that it was the State Trading Corporation which arranged the foreign buyer and exported the goods to foreign buyer after purchasing the same from the petitioner. Therefore, this judgment is of no assistanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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