The sale of food and beverages to the international airlines in sealed containers constitutes an export of goods out of India and the payment received from the said foreign airlines in India, in the form of rupees, could be treated as payment in convertible foreign exchange within the meaning of the provisions of s 80HHC, as held by KolHC in EIH Limited v CIT, Kolkata III — In favour of: The assessee.
If the assessee has wrongly realised sale tax on the item of export by treating the sale as within the State, the law will take its own course for such wrong action of the assessee, but such fact cannot be a ground for refusing a just benefit available under the Act.
Decided on: 12 August 2011.
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