TMI Blog2002 (12) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... In these circumstances, we are of the view that the Revenue having accepted and consistently followed the position of law settled by Ram Babu's case, particularly in the case of the assessee itself, there is no merit in this appeal - Civil Appeal No. 4478 of 2001 - - - Dated:- 18-12-2002 - Judge(s) : MRS. RUMA PAL. and B. N. SRIKRISHNA. ORDER The appeal is directed against the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or otherwise in a shop or emporium which does not involve clearance at a customs station as defined in Customs Act, 1962, is thereby excluded from the expression "export out of India". The assessee has a business of sale of semi-precious and precious stones, handicrafts, jewellery, etc. In the return filed for the assessment year 1996-97, it had declared a total income of Rs. 1,51,000 and clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... means that, for the purpose of this section, there will be no export out of India if two conditions are cumulatively fulfilled, viz., (a) it is a transaction by way of sale or otherwise in a shop, emporium or establishment situate in India, and (b) that it does not involve clearance in any customs station as defined in the Customs Act. This view of the Allahabad High Court had been consistently fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Revenue before this court, but the special leave petition, was summarily dismissed. In view of this position, the Tribunal felt that consistency of the judicial decision should be respected and followed. There is no dispute between the parties that the transactions of counter sales effected by the respondent involved customs clearance within the meaning of Explanation (aa) to section 80HHC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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