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1973 (4) TMI 79 - SC - VAT and Sales TaxWhether the sales effected by the respondent in these cases occasioned import of Egyptian cotton? Held that:- Appeal dismissed. This court came to the conclusion that the purchases in question were purchases for the purpose of export and the same did not occasion export. This court did not differ from the view taken in Khosla's case [1966 (1) TMI 54 - SUPREME COURT OF INDIA]. On the other hand, it distinguished that decision. Hence the rule laid down in the Coffee Board's case [1969 (10) TMI 58 - SUPREME COURT OF INDIA] is inapplicable to the present case.
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