TMI Blog2002 (9) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... taken up for hearing as Motion . We find that the present petitioner and the concern situated in Kerala are same and identical organisation. The citation relied on behalf of the petitioner reported in [1998] 108 STC 337 (P H) (Nipha Exports Pvt. Limited v. State of Haryana) is very much applicable to this case. The facts of the case referred are that the petitioner-company having its register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... running page to the application, we find that the several contracts were entered into in between the petitioner-company and the foreign buyers for exporting the goods outside the territory of India. All these contracts relate to the period 1999-2000. 3.. It is the submission on behalf of the petitioner that on the basis of such contracts, the petitioner is purchasing tea in auction from Kolkat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it was not the case of stock transfer from Kolkata to Kerala, but the movement of the goods occasioned on the basis of export-contracts entered in between the petitioner and the foreign buyers. Therefore, it is not a case of stock transfer. In such circumstances, we are inclined to allow this application with the direction for issuing the form 9 as prayed for. 7.. The order dated June 24, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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