2008 (9) TMI 901

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..... t;) at the instance of the Revenue for the assessment years 1967-68, 1968-69, 1969-70, 1972-73 and 1974-75, for opinion on the following questions: "1. Whether the scope of rule 29(v) of the Punjab General Sales Tax Rules, 1949 is restricted to intra-State sales in view of the fact that the State Legislature can legislate only in respect of transactions of sales and purchase within the State .....

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..... under the Central Sales Tax Act, 1956 on account of export of bone meal out of territory of India made through M/s. Haryana Trading Company and Reliable Traders, both of Bombay. It was not a direct contract between the assessee and the foreign buyer. The assessing authority disallowed the claim holding that the sales were for export and not in the course of export. The Tribunal, however, decided .....

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..... deduction from the gross turnover of goods proved to be exported out of territory of India whether by one transaction or by series of transactions, i.e., either directly by the dealer or through intermediary or through consecutive sales. In the present case, admittedly, goods have been exported out of India, though the dealer has not directly entered into contract of export but has exported the g .....

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