TMI Blog1958 (3) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... clause (v) was claimed in the following manner: "Clause (v)-to addressees outside Bengal-10,28,874-12-0". It appears, that out of this, about Rs. 2,26,864-12-6 has been disallowed on grounds which I shall presently mention. In the return as filed, there is no claim for exemption in respect of sales in course of export. It appears, however, that subsequent to the filing of the return, the petitioner filed a petition sometime in November, 1956, claiming exemption on this heading to the extent of Rs. 88,847-1-0. This was on the heading "account of sales made outside the territory of India in course of export." This amount was totally disallowed. The order of assessment was made on the 18th of December, 1956, and the assessment order together w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, is as follows: According to the petitioner, he made sales outside West Bengal, and these ought to be exempted under section 5(2) (a)(v). The point to be considered is as to whether the goods were despatched by or on behalf of the petitioner to an address outside West Bengal. According to the Commercial Tax Officer, as is explained in his affidavit-in-opposition, the evidence shows and the officer was satisfied upon the evidence, that the goods were despatched not to a place outside West Bengal, but to places inside West Bengal. He says that the petitioner failed to satisfy the Commercial Tax Officer that he had sold and delivered the goods to the Bengal Nagpur Railway within the State of Bihar. On the contrary, from the records p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les outside the territory of India in the course of export. It is not denied that if it is in the course of export, then under Article 286(1) of the Constitution it is to be exempted. The Commercial Tax Officer, however, has dealt with this point in the following manner: "The dealer has also prayed for exemption for payment of tax on account of sales made outside the territory of India in course of export, for Rs. 88,847-1-0 out of the total claim. I have already mentioned in the assessment note of the previous year that the goods (coke) were not despatched by the dealer himself, but by the shipping agent to whom the goods were delivered for shipment outside India." This, as a reason, is quite inadequate in law to turn down the application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , size and quantity of coal which may be disposed of and person or class or description of persons to whom coal shall or shall not be disposed of, the order of priority to be observed in such disposal, and the stacking of coal on Government account. Therefore, it is clear that in order to find out as to whether in a given case the sale was made (whether voluntarily or by compulsion) by the petitioner to Government or to parties outside India by order of Government, the facts must be investigated. If the position be that the Government purchased the goods and became the owner, then it would be quite a different thing, because so far as the petitioner is concerned, he would have no further interest in the goods thereafter. On the other hand, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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