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40. At page 9 of the paper-book No. II, it had provided the purchase order. In that order, the purchaser was stated to be M/s. Mitsubishi Corporation, Tokyo, Japan. The quantity that is required and the price at which it was required were all noted. In this connection, the invoice prepared by VBC Exports Ltd. for and on behalf of the assessee-company was provided at page 11, dated 25-3-1989. So also, at page 13, copy of another invoice was provided. At page 15 copy of the Bill of Lading was furnished and it is dated 26-3-1989. At page 17, the certificate of Government Veterinary Doctor certifying that the shrimps exported by the assessee-company from Vizag on board the Steamer M.V. Indian Courier destined for Yokohama represent the catch from Government approved waters and they are certified to be processed and packed under hygienic conditions. The certificate is dated 30-3-1989. At page 19 the certificate of origin was provided. At page 21 copy of allotment of Importer-Exporter Code (IEC) to the assessee-cornpany by the office of Assistant Chief. Controller of Imports and Exports dated 30-3-1988 was provided. It discloses that the assessee was given Importer-Exporter Code No. (IEC) 2688000195. At page 23 copy of the allotment of Exporter Code No. HV 000085 dated 8-3-1989 was assigned to the assessee at page 25 of the paper-book the provisional certificate as exporter was given to the assessee by the Marine Products Export Development Authority (MPEDA), dated 7-11-1991 was provided. The said authority certified Invoice No., its date, the quantity exported and the FOB value of the said consignments. Therefore, it is extracted: