TMI Blog1974 (5) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... ere transactions in the course of export of these goods from India to places outside India and consequently exempted from the levy of Central sales tax under the Central Sales Tax Act, 1956? (2) Whether, on the facts and circumstances of this case, the alleged transactions between the petitioner-company and Messrs. Leiner Overseas Limited, Bombay, are in the course of export of the goods from India to places outside India and hence exempt from the levy of Central sales tax under the Central Sales Tax Act? (3) Whether, on the facts and circumstances of this case, the petitionercompany is not liable to pay Central sales tax on the goods in dispute because if the goods are deemed to have been sold in the State of Punjab, the petitioner-com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal order. Relevant findings so recorded should be incorporated in its own words in the statement of the case. It should also be indicated on what materials or evidence its findings of fact were recorded. It is essential to do so because the findings of fact properly arrived at by the Tribunal are binding on the parties and the questions of law arising out of the appellate order or revisional order of the Tribunal have to be answered on the facts as found by that Tribunal. The proper procedure to be followed is to draw up the statement of the case and give notice of the same to the parties inviting their objections to that statement, so that if any matter has been left out, it may be included, if held to be relevant by the Tribunal. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al on the questions of law and fact serves no useful purpose. It merely gives an opportunity to the parties to put forward arguments at the stage of reference which are often untenable." It is also well-settled that in the statement of the case, the Tribunal may refer to materials and evidence to which it had not been referred in its appellate order, if such materials and evidence were before it when it heard the appeal. The Tribunal cannot, however, support its order by requisitioning to its aid materials and evidence which were not before it when it heard the appeal, but which were discovered by investigation after the appellate order was passed; if the Tribunal refers to such materials or evidence, it would be the duty of the High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only the statement of the case but also the appellate order of the Tribunal and all necessary papers and documents having a bearing on the questions referred. In considering whether there is any evidence to support the Tribunal's findings of fact, the court is entitled to look at the documents and proceedings contained in the paper book, even if there is no specific reference to them in the statement of the case. In the light of the above observations, we find that the statement of the case is not complete. Paragraph 7 states "the facts are not in dispute", but the facts found have not been stated at any place. The various contentions of the parties have been noticed and, ultimately, it is stated in paragraph 10 as under: "After consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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