TMI Blog1998 (2) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... ring 1983-84. He sold the said groundnut to XL International at Delhi who is an exporter to Russia. The appellant filed his returns. The assessing authority has assessed the appellant holding that the purchase made by the petitioner/appellant in the State of Karnataka is liable to be taxed under the Karnataka Sales Tax Act, 1957. Assailing that the appellant filed an appeal before the appellate authority. The appellant contended that the purchase of groundnuts by him is during the course of transaction of export to foreign countries, therefore, he is exempted from payment of taxes. So, the assessing authority erred in taxing him. The appellate authority allowed the appeal and directed the assessing authority to refund the tax amount. Agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... country is exempted from payment of sales tax or not. 5.. To appreciate the above contention, it is relevant to extract article 286, clause (b) of the Constitution of India, which reads as follows: 286. Restrictions as to imposition of tax on the sale or purchase of goods.- (1) No law of a State shall impose, or authorise the imposition of, a tax on the sale or purchase of goods where such sale or purchase takes place- (a)................... (b) in the course of the import of the goods into, or export of the goods out of, the territory of India. 6.. Section 5(3) of the Central Sales Tax Act has been provided in tune with clause (b) of article 286 of the Constitution of India, which reads as follows: 5. When is a sale or pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not a preceding purchase. Therefore, the appellant is not exempted from payment of sales tax. In this view of the matter, learned single Judge of this Court in Jayalaxmi Industries v. Deputy Commissioner of Commercial Taxes (Assessments), Tumkur [1996] 103 STC 182, has elaborately considered the scope and breadth of the exemption provided for the sales and purchases during the course of export and import and held that, except preceding sale and purchase, the other purchase and sales are not exempted from sales tax. We approve the said judgment. 9.. Learned counsel for the appellant secondly contended that the revisional authority exercised power after expiry of the limitation. Limitation prescribed is four years under section 22A of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) The Additional Commissioner may on his own motion call for and examine the record of any proceeding under section 20 or section 21 of this Act and if he considers that any order passed therein by any officer who is not above the rank of a Joint Commissioner, is erroneous in so far as it is prejudicial to the interest of the Revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment or directing a fresh assessment. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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