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2009 (11) TMI 825 - PATNA HIGH COURTWhether or not the petitioner has really exported petroleum oil and lubricant products to Nepal? Whether or not such a transaction is sale in the course of export to a foreign country? Held that:- On a perusal of the substitute bills of export after the same are submitted by IOC at the inception of the procedure, have to pass through customs authorities, excise authorities, etc., of the Indian Government, as well as of the Nepalese Government. It is, therefore, a possible situation that IOC may not have the occasion to retain a copy of the same or have photo copies done, because once the procedure commences, the documents pass out of the physical possession and control of IOC and throughout remain with the Governmental authorities of India and Nepal. In that view of the matter, it does not appear to us to be just and reasonable for the learned authorities under the Bihar Act to insist on production of substitute bills of export. In that view of the matter, we feel that the learned authorities under the Bihar Act have misdirected themselves by putting needless and clearly avoidable emphasis on the substitute bills of export. The nature of the transaction, namely, it is sale in course of export, is not in doubt. We also notice from a perusal of the three orders in question that the learned authorities have not applied themselves to the merits of the materials produced by IOC, and have rejected the petitioner's claim for exemption outright on the ground of non-production of the bills of export. We are, therefore, of the view that the impugned order is not sustainable in law.
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