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1971 (1) TMI 96 - SC - VAT and Sales TaxWhether in the facts and circumstances of the case, the respondents were entitled to the exemption claimed by them? Held that:- Appeal dismissed. The questions in dispute were whether there was a sale, and if so, whether the sale was exempt from liability to pay tax. Without deciding whether there was a sale by the respondent to the Government of India or to the Government of Pakistan, it is sufficient for the purpose of this case to observe that the sale if any was by virtue of section 5(2)(a)(v) exempt from liability to sales tax under the Bengal Finance (Sales Tax) Act, for it was a sale in the course of export. No argument was advanced before us which would justify us in taking a different view.
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