A. K. MATHUR, J. - (1.) THIS revision petition is directed against the order dated 23rd May, 1987, passed by the Rajasthan Sales Tax Tribunal (hereinafter referred to as the "tribunal" ). The brief facts giving rise to this revision petition are that a notice was given by the Commercial Taxes Officer under section 12 of the Rajasthan Sales Tax Act (hereinafter referred to as an "act") for reopening of the assessment of the assessee on the ground that the assessee is not entitled to benefit of the exemption granted by the Notification dated 28th March, 1960, issued under section 4 (2) of the Rajasthan Sales Tax Act.
(2.) THE case of the assessee was that he purchases the cotton and sends them to the various places and to his office at Bombay for exporting to the foreign buyers. THErefore, he is entitled to the benefit of the Notification dated 28th March, 1960. Similar question came up before this Court also in Bombay Cotton (P.) Ltd. v. State of Rajasthan 1979 RRD 233. THE Commercial Taxes Officer decided the matter on the basis of the aforesaid judgment and raised the tax liability to the extent of Rs. 9,895. 76 by his order dated 15th May, 1980. The assessee aggrieved against this order filed appeal before the Deputy Commissioner (Appeals), and the learned Deputy Commissioner (Appeals), by his order dated 13th July, 1984, affirmed the finding of the Commercial Taxes Officer. Aggrieved against this the assessee approached the Tribunal by filing the revision and the learned Tribunal by its order dated 23rd May, 1987, set aside the order of both the courts below and quashed the demand. Aggrieved against this the State has filed the present revision petition. The learned Chairman of the Tribunal without properly going to the merits of the case and the judgment of this Court set aside the orders of both the courts below. The judgment given in the case Bombay Cotton (P.) Ltd. v. State of Rajasthan 1979 RRD 233, clearly covers the present situation. This Court in the aforesaid case has held that if any person buys cotton and sends it to export house and thereafter the export house sells out that cotton to the foreign buys then it does not amount to sale in the course of his export. It was observed that : " Transaction of purchase and sale was not inextricably linked with export of cotton to foreign countries attracting article 286. Sales, made by local dealers to petitioners and purchases by latter not by themselves occasioned export outside India since there was neither any contract nor statutory provision binding petitioners to export cotton bales nor was there any binding agreement between local dealers and the petitioners to export cotton by the petitioners such purchases, held for purpose of export and the petitioners, not exempt from purchase tax under the Rajasthan Sales Tax Act or Central Sales Tax Act (paras 6 to 8 ). " In view of the categorical finding in an identical situation given by this Court it was not proper on the part of the learned Tribunal to have set aside the orders of both the courts below. Thus, the view taken by the Tribunal does not appear to be correct. In the result, I allow this revision petition set aside the order of the Tribunal dated 23rd May, 1987, and affirm the order passed by the Commercial Taxes Officer, Sriganganagar dated 15th May, 1980, and the order passed by the appellate authority dated 13th July, 1984. No order as to costs. Petition allowed. . ;