9911796707
TMI Blog2006 (9) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... 87. The petitioner approached this court directly by filing the present writ petition challenging the order of assessment made by the Assessing Authority. Relying upon an order passed by the Sales Tax Tribunal, in the case of Nipha Exports Pvt. Ltd., it was made liable to pay purchase tax on the goods purchased in State of Haryana, which were transferred by the assessee to its head office at Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner-company has its registered office at Calcutta and the branch office at Faridabad. It has also been proved by the petitioner that the goods purchased by the branch office were sent to the head office at Calcutta for the purpose of export and the same were, in fact, exported. The Assessing Authority recorded a categorical finding that the record produced by the assessee showed that the orders we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner on the ground that the movement of goods from branch office at Faridabad to the head office being a movement preceding the one which caused movement of goods from Calcutta to outside India, cannot be regarded as taking place in the course of export of the goods out of the territory of India. In our considered opinion, the Tribunal and other adjudicating authorities have seriously erred in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e it is proved on record that the goods transferred by the assessee to head office at Bombay have, in fact, been exported out of the country and there being no specific findings to that effect in the order of assessment, the petitioner cannot be given benefit of the judgment straightway. Even the counsel for the petitioner could not dispute this position. After hearing the counsel for the parti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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