TMI Blog1993 (3) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to sales tax, because it must be deemed that there was a local sale by the appellants to the exporting houses in order to enable the exporting houses to effect a sale in their own right in favour of the foreign buyers. - Civil Appeal No. 34 of 1979 - - - Dated:- 4-3-1993 - KULDIP SINGH AND BHARUCHA S.P. JJ. R. Mohan and R. Nedumaran, Advocates, for the respondent. A.T.M. Sampath, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the conclusion that the appellant- assessee was selling its goods to the two export houses who were further exporting the same. The High Court upheld the findings of the Board of Revenue on the following reasoning: "The Board of Revenue in its order has pointed out that none of the correspondence showed that the local exporters acted as the agents of the appellant herein. The correctness of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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