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2010 (4) TMI 991 - HC - VAT and Sales TaxWhether the transaction between the assessee and Air India cannot be considered as a sale made by the assessee as an export sale? Held that:- Considering the background of this case that Air India is an Indian company and is not engaged in exchange of export business as Air India has not purchased liquor from the assessee for exporting to a foreign country, we are of the opinion that the questions of law framed in this revision petition are to be answered in favour of the Revenue and against the assessee. We are also of the opinion that the Tribunal without considering the nature of the transaction between the assessee and Air India has wrongly come to the conclusion that the transaction between Air India and the assessee falls in the course of export business. Therefore, we have to set aside the order passed by the Tribunal by answering all the questions of law in favour of the Revenue and against the assessee. Revision petition allowed.
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