NAV BHARAT ENTERPRISES LIMITED Vs. SALES TAX OFFICER

JUDGEMENT

(1.) The challenge in this writ petition is to the order of assessment which is passed by the respondents under the Central Sales Tax Act seeking to tax certain turn over of the petitioner in respect of the assessment year 1974-75.

(2.) Briefly stated, the facts are that .the petitioner, in the year relevant to the assessment year 1974-75, had been exporting goods from India to USSR through the State Trading Corporation. The Value of the goods so exported during that year came to Rs. 9,11,500.00 .

(3.) The petitioner filed its sales tax returns under the provisions of the Delhi Sales Tax Act, under the local act and also under the Central Sales Tax Act. Two orders were passed on 10th April, 1978. The aforesaid sales, which according to the petitioner-herein were in the course of export, were sought to be taxed under the local Act. Under the Central Sales Tax Act another order dated 10th April, 1978 was passed. As per the said order there was no tax payable under the Central Sales Tax Act.