G.S.Singhvi, J.

1. Levy of purchase-tax Under Section 9 of the Haryana General Sales Tax Act. 1973 on the goods purchased by the petitioner for the purpose of export out of country has been questioned in this writ petition. The petitioner has prayed for quashing the orders Annexure P-1 to P-3 passed respectively by the Assessing Authority Faridabad, Deputy Excise and Taxation Commissioner (Appeals), Rohtak Circle and the Sales Tax Tribunal, Haryana.

2. The Petitioner is a company registered under the Companies Act, 1956. Its registered office is at Calcutta and a branch office and factory at Faridabad in the State of Haryana, it is engaged in the manufacture and purchase of machinery and machinery parts exclusively for the purpose of export out of the territory of India.

3. During the assessment year 1973-74, the branch office of the petitioner purchased ginning machinery and spare components from registered dealers in the State of Haryana and despatched the same to its head office for export out of India in execution of the orders booked from the foreign buyers. The consignments were sent from Faridabad to Calcutta through train. It is said that no octroi was paid at Calcu