Tribunal took a view that since title of goods ready for shipment had not been transferred to foreign buyers, value of those goods could be included in stock in hand at cost or market price, at option and as per regular practice of assessee.  Revenue raised a plea that for sales tax purpose value of goods lying at port was taken at invoice value and, thus, same value was to be adopted for tax purposes. High Court rejected revenue’s plea by holding that sales tax computation and declaration would be made in accordance with provisions of Sales-tax Act and same would not make any difference for valuation of stock under provisions of Act.