TMI Blog1972 (1) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... o pay sales tax by virtue of sub-clause (b) of clause (1) of article 286 of the Constitution." In obedience to that order, the Commercial Taxes Tribunal, Bihar, has submitted the references. Tax Case No. 29 of 1966 relates to the assessment year 1957-58 and Tax Case No. 30 of 1966 relates to the assessment year 1958-59. 2.. The assessee M/s. Thakur Prasad Sao are a firm dealing in iron ore, manganese ore and asbestos at Ranchi in Bihar. In their return for the assessment years 1957-58 and 1958-59 they showed sales worth Rs. 4,60,905.45 and Rs. 7,18,687.90 respectively of iron ore to the State Trading Corporation of India. Out of Rs. 4,60,905.45, sales worth Rs. 4,29,306.88 were on f.a.s. (free alongside ship) price basis and the rest on f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iron ores worth Rs. 4,29,306.88 in the return for the assessment year 1957-58 and Rs. 6,64,806.77 in the return for the assessment year 1958-59 were in the course of export and, as such, should be exempted from taxation. The Tribunal, however, held that sales of iron ores worth Rs. 31,598.57 and Rs. 23,881.13 on f.o.r. price basis were liable to tax. The department then made applications before the Tribunal for references to this court. The applications were rejected. Thereafter, the department moved this court for calling for references and on those applications, the order dated 6th April, 1967, already referred to above, was passed. 3.. The only question which arises for decision in these two references is, whether the sales of iron or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nchi to Calcutta. We do not find it possible to accept this contention of Mr. Jha. The State Trading Corporation of India was to be a consignor in the railway receipt because the railway wagons were to be provided by them and they had to make communications with the railway department for the purpose. Clause 10(d) stated that ores were to be moved to plots of the sellers or their agents in the port and the plot-holders could also be the consignees in the railway receipt. Clause 5 of the contract further shows that there were two rates of prices, Rs. 41, when the delivery was by direct shipment and Rs. 34.25, when it was by ex plot. The seller-assessee became entitled to 95 per cent. of the price only after the goods were loaded in the ship. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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