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1975 (4) TMI 113 - SC - VAT and Sales TaxWhether the sales in question made by the assessee were sales effected in the course of export of goods out of the territory of India and as such were exempt from imposition of sales tax under article 286(1)(b) of the Constitution? Held that:- Allow these appeals, set aside the judgment of the High Court, and dismiss the writ petitions filed by the assessee. Respectfully following the ratio and reasoning of this court in the above-quoted observations in Serajuddin's case [1975 (4) TMI 109 - SUPREME COURT OF INDIA] by which we are bound, we accept the contentions canvassed on behalf of the appellant and negative those advanced by the assessee.
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