TMI Blog1969 (11) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... bay and a branch office at Bhatinda. The main business of the firm is to buy cotton and cotton waste and to export it outside India. The cotton and cotton waste is generally purchased from the States of Punjab and Rajasthan. The firm is registered under the Punjab General Sales Tax Act, 1948 (hereinafter called "the Act") at Bhatinda with registration No. BAT. III. 6000. For the year 1961-62 which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch office simply transferred the goods to the head office, Bombay, which exported it to countries outside India. Since the branch office did not export the cotton to countries outside India, the deduction was not allowable. This reasoning was not accepted by the learned Single judge and we think rightly. The cotton had been purchased at Bhatinda by the firm and after purchase it was transferred to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|