TMI Blog2006 (2) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... san, V. Sudeer and MBRS. Raju for the respondent. Ajay Siwach, pardeep Dahiya, Sandeep Sharma and T.V. George for the appellants. -------------------------------------------------- ORDER These appeals are directed against the Division Bench judgment of the High Court in Civil Writ Petition Nos. 6845 of 1986 dated October 7, 1998; 456 of 1990 dated January 30, 1997 See [1998] 108 STC 337., and 6844 of 1986 dated October 7, 1998 whereby the High Court while reversing the decision of the Sales Tax Tribunal, Haryana, has held that purchase tax was not leviable under section 9 of the Haryana General Sales Tax Act, 1973 (for short, "the Act") on the goods purchased by the respondents for the purpose of export out of India. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside and the sale has been held to be in the course of export of goods out of India and, thus, not exigible to the levy of purchase tax under section 9 of the Act. The High Court See [1998] 108 STC 337 at page 344. after recording the finding held as under: "The orders passed by the assessing authority, the appellate authority and the Tribunal which have been impugned in this writ petition, clearly show that the petitioner-company has its registered office at Calcutta and the branch office at Faridabad. It has also been proved by the petitioner that the goods purchased by the branch office were sent to the head office at Calcutta for the purpose of export and the same were, in fact, exported. The assessing authority recorded a categori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of the apex court in Mod. Serajuddin's case [1975] 36 STC 136 without applying mind to the background in which the observations were made by the Supreme Court." The High Court, while accepting the writ petitions, relied upon the decision of the Division Bench of the Punjab and Haryana High Court in State of Punjab v. International Cotton (Waste) Corporation, Bombay [1970] 25 STC 496 and a judgment of this court in English Electric Company of India Ltd. v. Deputy Commercial Tax Officer [1976] 4 SCC 460. We agree with the view taken by the High Court that the movement of the goods from Faridabad to Calcutta was occasioned in the course of export out of India and there could be no sale between the branch office and the head office. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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