R.M.Sahai, J. - (1.) In these four revisions filed under Section 11(6) of the U.P. Sales Tax Act by the Commissioner of Sales Tax, against orders passed by the Additional Judge (Revisions) of Varanasi and Agra, there is practically no dispute on facts that sale was made by the assessee to foreign tourists visiting this country of jewels, precious stones and pearls against foreign exchange under export promotion scheme on printed vouchers on condition that the article shall not be sold in India.
(2.) It was claimed by the assessee that these sales were in the course of export and therefore no sales tax was leviable on it. The appellate authority of Varanasi accepted this contention. In revision it was held that in the printed vouchers maintained under export promotion scheme details like name and nationality of the tourist, passport number, deseription of goods sold, sale and value of foreign exchange and their rupee equivalent, details of foreign currency, seaport or airport of embarkation, date of tourist departure, etc., were required to be entered. It also required to bear the signature and seal of the customs besides signature of the tourist and exporter. The purchaser is totally prohibited from selling or disposing off these things in any part of the country. From these, the intention on the part of the buyer and seller to an export obligation and contract giving rise to export was found established.
(3.) In order to appreciate the view taken by the revising authority it is necessary to quote Section 5 of the Central Sales Tax Act, 1956, which reads as under : 5. When is a sale or purchase of goods said to take place in the course of import or export.-(1) A sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India. (2) A sale or purchase of goods shall be deemed to take place in the course of the import of the goods into the territory of India only if the sale or purchase either occasions such import or is effected by a transfer of documents of title to the goods before the goods have crossed the customs frontiers of India.;