TMI Blog1970 (11) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... local producers for the purpose of export were not liable to tax under the State Act by virtue of article 286 of the Constitution, on the ground that the purchase of cashew-nut took place in the course of import and the purchase of cashew kernel took place in the course of export. Both claims were disallowed by the respondent, the Sales Tax Officer, Special Circle, Quilon. The petitioner filed O.P. No. 941 of 1966 to quash the assessment in so far as it did not grant the exemption claimed by him. Balakrishna Eradi, J., who disposed of the case by his judgment dated 25th July, 1968, a copy of which is marked herein as exhibit P2, held that the petitioner was entitled to exemption in respect of cashew-nut purchased by him from outside India. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he purchase itself became effective under the contract only at a time when the goods had already crossed the customs frontiers of India. The rejection of the petitioner's plea for exemption based on article 286(1)(b) of the Constitution without considering the vital aspect pointed out above cannot be sustained. Exhibit P1 will, therefore, stand quashed. I make it clear that with respect to all matters other than the claim for exemption relating to the turnover of Rs. 6,13,673.38 referred to above, the findings recorded by the assessing authority will stand confirmed. The assessing authority is directed to make a fresh assessment within a period of three months from today after adjudicating on the petitioner's claim for exemption of the af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act. It reads: "5. When is a sale or purchase of goods said to take place in the course of import or export.-(1) A sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India." The petitioner has no case that the purchases made by him occasioned "the export of goods out of the territory of India". So the first part of the section does not apply. His case is that the purchases are effected by transfer of documents of title to the goods after the goods have crossed the customs frontiers of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted out of the territory of India. Section 5(1) of the Central Sales Tax Act has no application to the purchase of the goods by the petitioner. 3.. Counsel for the petitioner contended that the respondent has not considered the matter as directed in the judgment of this court, and that he must be directed to dispose of the case afresh in the light of those directions. The purchases in respect of which the petitioner claimed exemption consisted of 31 consignments. The respondent held that seven out of these consignments, which accounted for a turnover of Rs. 1,01,452.91 bore the marks of the sellers, while the remaining 24 consignments were packed and shipped by the petitioner himself. Counsel for the petitioner submitted that this finding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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