- (1.) Heard learned counsel for the petitioner Company, learned counsel for the State as also learned counsel for the CGST & Central Excise.
(2.) The petitioner Company is the manufacturer of electrolytic tinplates and registered under the Bihar Finance Act, 1981, and Central Sales Tax Act , 1956. They are also the exporters of the electrolytic tinplates and during the year 2004-05 electrolytic tinplates worth Rs.4,68,58,433.93 were exported to Nepal. Since the sales tax is not leviable on exports, the petitioner Company claimed exemption, which was disallowed during the regular assessment vide order dated 31.07.2008. The appeal filed by the petitioner against the said order was also rejected.
(3.) Against the said order, the petitioner moved before the Commercial Taxes Tribunal, Ranchi, (herein after referred to as the 'Tribunal'), in Revision Petition No. JR 157 of 2015, which, by Judgment dated 19.05.2016, was allowed in part, remanding the matter to the Joint Commissioner of Commercial Taxes (Appeal), for reconsideration of the matter of export sales afresh, after examining the papers produced by the petitioner Company, in light of the observations made in the Judgment. The aforesaid Judgment dated 19.05.2016 shows that on the basis of the documents on record, the Tribunal accepted the case of the petitioner that the Company had exported the goods to Nepal. However, the Tribunal found that the certifications by the Border Customs Officials of India as well as Nepal were missing in the copies of the Nepal invoices produced by the petitioner. It was on this score only, that even though the Tribunal was satisfied that the export of the goods had been made, but remanded the matter to the Joint Commissioner of Commercial Taxes (Appeal), to pass the order afresh upon getting the said Nepal invoice containing the certifications of the Border Customs officials of both the Countries.;