9911796707
TMI Blog1998 (8) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 per cent amounting to Rs. 67,672.78. Aggrieved by the said order, an appeal was filed before the Deputy Commissioner (Appeals), Sales Tax, Allahabad, which was also rejected. As against the same, a further appeal was filed before the Sales Tax Tribunal, who confirmed the order passed by the Deputy Commissioner of Appeals, on March 29, 1990. Aggrieved by the said order, the applicant has preferred this revision-application and prays for setting aside of the said orders passed by the sales tax authorities. 2.. From the records, it appears that the applicant has appointed M/s. United Breweries Limited as its authorised indenting agent by a letter dated January 3, 1975 for promotion of sales in foreign countries in consideration of United B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d elsewhere in this contract,- (a) the property in the goods agreed to be supplied under this contract shall remain in the suppliers and shall not pass to the STC until after the goods have actually crossed the customs frontiers of India; and (b) the suppliers shall transfer the documents of title to the goods to STC only after the goods have actually crossed the customs frontiers of India. 4.. The goods were manufactured by the revisionist-applicant at Bareilly and since the applicant had to export the goods, it filed an application in form AR-4 before the Central excise authorities and thereafter the goods were booked to the Russian buyer through the shipping agent of the applicant. In the bill of lading, the certificate of shippin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6.. I have considered the submissions of learned counsel appearing for the parties. In my opinion, the sale made by the applicant-revisionist, was in course of the export and it was entitled to exemption under section 5(1) of the Act. The revisionist had sold the goods to the Russian buyer after stating A/c. The State Trading Corporation of India Ltd. The bill of lading, invoice and all other shipping documents were in the name of the revisionist-applicant as consignor and the Russian buyer as consignee. The duty drawback benefit accrued entirely to the revisionist. There was no endorsement on the bill of lading in favour of the STC that would suggest transfer of goods to the STC. The typing of the words A/c. The State Trading Corpor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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