STATE OF HARYANA Vs. HARYANA BONE MILLS

JUDGEMENT

(1.) This reference has been made under Section 42 of the Haryana General Sales Tax Act, 1973 (in short, "the Act") at the instance of the Revenue for the assessment years 1967 -68, 1968 -69, 1969 -70, 1972 -73 and 1974 -75, for opinion on the following questions:

(2.) The assessee claimed deduction under the Central Sales Tax Act, 1956 on account of export of bone meal out of territory of India made through M/s. Haryana Trading Company and Reliable Traders, both of Bombay. It was not a direct contract between the assessee and the foreign buyer. The assessing authority disallowed the claim holding that the sales were for export and not in the course of export. The Tribunal, however, decided in favour of the assessee. It appears that there was conflict in the order of the Tribunal for different years.

(3.) IN view of the above position, following the earlier judgments of this Court, the questions referred have to be answered against the Revenue and in favour of the assessee.