1989 (11) TMI 47

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Division Bench in Jain Sudh Vanaspati Ltd. v. S.R. Patankar [1988 (33) E.L.T. 77]. 2. Mr. Devdhar on behalf of the appellants has argued that since the Division Bench had applied the decision of the Full Bench of this Court in Apar Pvt. Ltd. v. The Union of India [1985 (22) E.L.T. 644] it would be appropriate to apply the decision of the Full Bench. He has submitted that the present case was no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s, in Jain Sudh Vanaspati case the vessel had entered territorial waters of India and then gone to Karachi, a port in foreign country. Even then the taxable event was held to be when the vessel had first entered the territorial waters of India and not at the second time. In the instant case the vessel left Bombay and had gone to Haldia and Calcutta (both ports in India) and with the express permis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X