9911796707
TMI Blog2007 (5) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal filed by the dealer-opposite party for the assessment year 1986-87. The facts of the case in brief are as follows: The dealer-opposite party carries on the business of selling kirana and masala, etc., and it has disclosed a sale of Rs. 8,43,303.38 as export sale to Nepal. On the basis of the custom certificates produced by the dealeropposite party during the course of assessment pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer-opposite party that the sales were export sale as claimed in the original assessment proceedings, assessed the said turnover as local sales and levied trade tax accordingly. The said assessment order was confirmed by the first appellate authority by the order dated January 31, 1992. However, the reassessment order has been set aside by the Tribunal by the order under revision. The Tribunal p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TC 109. So far as the decision of the Full Bench of this court in the case of National Carbon Co. [1969] 23 STC 388 is concerned, it has been noticed in the aforesaid judgments and have been distinguished and it has been held that the said full Bench judgment was given in the special facts and circumstances of that case. In the absence of any custom certificate evidencing that the goods were ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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