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Judgment
G. Rohini, J.—We have heard Sri P. Balaji Varma, the learned Special Standing Counsel for Commercial Taxes appearing for the petitioner as well as Sri Shaik Jeelani Basha, learned Counsel appearing for the respondent. This Revision Petition is preferred by the State against the order of the Sales Tax Appellate Tribunal, A.P., Visakhapatnam Branch, dated 13.1.2012 in T.A. No. 177 of 2003. The question of law formulated in the Memorandum of Grounds reads as under:
Whether the Certificate by Nepal Customs Authorities in the absence of proof of movement of goods can be treated as conclusive proof of export of goods to Nepal?
However, we found that the Tribunal below recorded a clear finding with regard to the movement of goods to Nepal as under:
The appellant sent goods to Nepal and claimed exemption by filing a certificate issued by the Nepal Customs Authority as proof of entry of goods into Nepal. The appellant produced the certificate certifying that cashew nut kernel was exported to Nepal. The certificate clearly indicates the entrance of cashew nut kernel into Nepal. When the export is not disputed on the basis of the certificate, the DC ought not to have rejected the claim.
The above said finding of fact has not been challenged in the present revision. Once the finding of fact is accepted, the question of law raised has to be decided against the revenue and in favour of the assessee since it is established that the movement of goods is in course of export as the goods have crossed the custom frontier.
The question of law is answered accordingly against the revenue and the Tax Revision Case is dismissed. No costs.