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2021 (4) TMI 192 - MADRAS HIGH COURTLevy of sales tax on turnover - High seas sale - exemption claimed by the dealer on high sea sales, disallowed on the ground that there was interpolation of the name of the customer in the copies of the Bills of Entry, which were filed before the Sales Tax Authorities - HELD THAT:- The fact remains that the Tribunal touched upon the finding rendered by the First Appellate Authority. Admittedly, the Bill of Entry is not the document of title and even assuming that there are certain interpolations or corrections in the Bill of Entry, the question would be as to what is the effect of such corrections. This issue was considered by the Hon'ble Division Bench of this Court in the case of STATE OF TAMIL NADU VERSUS KAWARLAL AND CO. [2011 (9) TMI 519 - MADRAS HIGH COURT] where it was held that Bill of Lading is the document of title and admittedly it carried the name of the ultimate buyer and that there was no denial of the fact that the Assessee had transferred the goods before it crossed the Customs Station, Tribunal was correct in granting relief. The Tribunal committed a serious error in reversing the well considered order passed by the First Appellate Authority by touching upon the factual findings, which were recorded by the First Appellate Authority - there are no hesitation to hold that the common impugned order passed by the Tribunal calls for interference. Petition allowed.
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