A.K.SENGUPTA,J. - (1.) THESE three writ applications have been filed by the petitioner, Louis Dreyfus and Co. Ltd. , sterling company incorporated under the laws of the United Kingdom which was carrying on business as a registered dealer both under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter to be referred to as "the Bengal Act"), as also under the Central Sales Tax Act, 1956 (hereinafter to be referred to as "the CST Act" ). Since common questions are involved, all these petitions have been heard together. The judgment and order made herein will govern all these petitions. In C. R. No. 11287 (W) of 1976, the petitioner has challenged a notice being Memo No. 3741 dated 18th June, 1976, issued by the Assistant Commissioner of Commercial Taxes whereby the said Assistant Commissioner has proposed to pass an order for the year ending 31st December, 1970, to the following effect : " It appears that an amount of Rs. 8,08,869. 78 has been wrongly allowed as a claim under section 5 (2) (a) (v) of the Bengal Finance (Sales Tax) Act, 1941. It is, therefore, necessary to revise the order of the Commercial Tax Officer to bring the amount of Rs. 8,08,869 under the levy of tax. A statement of sales which is proposed to be disallowed is enclosed herewith. "
(2.) IN C. R. No. 14181 (W) of 1976, the petitioner has challenged a notice in form No. IX dated 28th October, 1976, issued by the Commercial Tax Officer, Radhabazar Charge, relating to the year ending 31st December, 1971, whereby the said Commercial Tax Officer has proposed to pass the following order : " In the assessment under the Bengal Finance (Sales Tax) Act, 1941, for the year ending 31st December, 1971, a sum of Rs. 2,39,27,139. 66, which represented sales to the State Trading Corporation of India was wrongly allowed as claim for export sales under section 5 (2) (a) (v) of the Act. To rectify the said mistake the assessment order will be reviewed by bringing the amount of Rs. 2,39,27,139. 86 under the levy of tax. " In C. R. No. 11288 (W) of 1976, the petitioner has challenged a notice dated 23rd April, 1976, relating to the year ending 31st December, 1972, issued by the Commercial Tax Officer, Radhabazar Charge, whereby the said Commercial Tax Officer proposed to disallow the claim made by the petitioner on account of export sales amounting to Rs. 7,55,01,310. 87.
(3.) THE common case of the petitioner in all the three writ applications is that the main business of the petitioner at all material times consisted of exporting jute goods from India to foreign countries. The petitioner also used to sell jute goods in India. The petitioner used to export jute goods to foreign countries mostly directly and sometimes through State Trading Corporation of India Ltd. (hereinafter to be referred to as "stci" ). As the other countries became strong rivals in jute goods business, with a view to helping the country's export of jute goods the Government of India allowed STCI to intervene, in the export of jute goods where necessary so that Indian exporters could export jute goods through STCI who would bear the loss that would arise in meeting the said competition. The position in reality was that there was only one integrated sale by Indian exporters through STCI. Even in cases of sale through STCI the goods remained at the sellers' risk and expenses until placed on board overseas vessels at Calcutta for destination specified by the buyer. The price of the goods exported by the petitioner was fixed either f. o. b. or c. i. f. or c and f and payments were to be made against shipping documents when the property in the goods passed to the buyer at a time when the goods am already on board the vessel and in the course of exports to the foreign countries. The contracts which STCI entered into with the foreign buyers formed pan of the contract which were entered into by and between the petitioner and STCI and they were integrated ones and the sales effected by the petitioner were in the course of export particularly in view of the fact that the property in the goods never intended to pass until the said goods were put on board the vessel at the Calcutta Port and the payments were made.;