9911796707
TMI Blog2009 (6) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... essment years 1985-86 and 1986-87, exemption had been granted originally by the assessing officer in respect of certain turnover, which is stated to be high seas sales under section 5(2) of the Central Sales Tax Act, 1956. Subsequently, pursuant to inspection by the Inspection Wing of the Department, exemption originally granted was cancelled and the turnover was brought to tax on the ground that title to the goods was transferred after the goods reached the port and were warehoused. The order of revision has been upheld by the Appellate Assistant Commissioner. However, the Tribunal has reversed the same by finding that after the amendment to the Central Sales Tax Act, and introduction of section 2(ab) of the Act, wherein the "crossing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gation Cell at Chennai on April 18, 1990 and verified the records regarding the high seas sales transactions of the first respondent. It is the case of the petitioner that the respondent entered into contract with the foreign seller for supply of art film and out-board motors for home consumption under O.G. L/REP licences. When they received the bill of lading of the foreign seller they entered into the contract with buyer in India to sell the goods on high seas sales and claimed exemption under section 5(2) of the Central Sales Tax Act. The bill of lading was surrendered to the shipping agency through clearing agent and got delivery order. Then the bill of entry was filed before the customs authority in the name of the (1)Reported as Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deemed to take place in the course of the import of the goods into the territory of India only if the sale or purchase either occasions such import or is effected by a transfer of documents of title to the goods before the goods have crossed the customs frontiers of India." Section 2(ab) of the Central Sales Tax Act reads as follows: "Crossing the customs frontiers of India" means crossing the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by customs authorities: Explanation.-For the purposes of this clause, 'customs station' and 'customs authorities' shall have the same meanings as in the Customs Act, 1962." Section 2(11) of the Customs Act defines " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... high seas sales invoice, bill of entry, etc., with regard to 11 transactions for the assessment years 1985-86 and 5 transactions for the assessment year 1986-87 and also represented that the same documents were produced before the lower authorities, which were not considered by them. When this statement of the highest fact-finding authority constituted under the Act is not repudiated, the contention of the learned counsel for the Revenue that the assessee has suddenly inserted the second volume before the Appellate Tribunal, cannot be accepted. On the facts also, we find that the approach of the Tribunal, having regard to the statutory provision, section 2(ab) of the Central Sales Tax Act, and section 2(13) of the Customs Act and also sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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