1970 (5) TMI 59

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..... vered by   SHAH, J.-The High Court has passed an order in substance remanding the case referred for opinion under section 11(1) of the U.P. Sales Tax Act, 1948, to the Additional judge (Revisions). The High Court observed: "In our opinion the approach adopted by the Additional Judge (Revisions) is erroneous. He should have further found whether the goods had actually been exported from Indi .....

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..... assed by the High Court is challenged on the ground of procedural irregularity. The matter came before the High Court by way of a reference on the following question: "Whether in the facts and circumstances of the case as set out in the statement of the case (annexure A), the assessee is entitled to claim benefit of article 286(1)(b) of the Indian Constitution for sale in the course of export out .....

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