2006 (9) TMI 525

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..... ssessment passed by the Excise and Taxation Officer-cum-Assessing Authority, Dabwali, levying purchase tax, under section 9 of the Haryana General Sales Tax Act, 1973 (for short, "the Act"), on the purchase value of cotton which was transferred by the assessee to its head office at Bombay and from where the same was exported out of the country. The purchase tax was levied keeping in view .....

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..... t, exported. The Assessing Authority recorded a categorical finding that the record produced by the assessee showed that the orders were received directly by the head office from the foreign countries and the goods were not exported directly by the Faridabad dealer. The Tribunal did not record a finding that the head office at Calcutta and the branch office at Faridabad were two different entities .....

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..... oods out of the territory of India. In our considered opinion, the Tribunal and other adjudicating authorities have seriously erred in holding that the movement of the goods from Faridabad to Calcutta was not occasioned in the course of export out of the territory of India. In our opinion, the Tribunal has seriously erred in invoking the ratio of the decision of the apex court in Mod. Serajuddin&# .....

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