TMI Blog1971 (1) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Civil Appeal No. 1154 of 1967 - - - Dated:- 8-1-1971 - SHAH J.C., HEGDE K.S. AND GROVER A.N. JJ. None for the respondent. P.K. Chakravarthy, Advocate, for the appellant. -------------------------------------------------- The judgment of the court was delivered by SHAH, C.J.- Section 5(2)(a)(v) of the Bengal Finance (Sales Tax) Act, 1941, provides: "(2) In this Act the expression 'taxable turnover' means in the case of a dealer who is liable to pay tax under section 4 or under sub-section(3) of section 8, that part of his gross turnover during any period which remain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejected by the Sales Tax Officer and by the Deputy Commissioner in appeal. Without invoking the revisional jurisdiction of the Board of Revenue, the respondent moved a petition before the High Court of Calcutta under article 226, challenging the levy. The petition filed by the respondent was dismissed by a Single Judge, but on appeal under the Letters Patent, the claim was allowed and the High Court declared that the respondent was exempt from liability to pay sales tax in respect of coal supplied to the Government of Pakistan. Against that order of the High Court, this appeal has been filed by the State of West Bengal. It is urged in the first instance that the High Court was incompetent to entertain the writ petition because the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was a contract between the Government of India and the respondent, and, on that account, the respondent was not entitled to the exemption claimed. It is difficult to appreciate the argument. 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 differe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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