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2011 (4) TMI 1264 - HC - VAT and Sales TaxWhether the pumps are different from the items that exported by the assessee? Held that:- In the facts of the present case the assertion of the assessee is that aerosol valves and non-aerosol pumps are supplied to the persons involved in the export, so also situated within the export zones. To substantiate the claim, forms H and C are relied upon by the assessee. The export of the containers fitted with the valves and pumps are not at all disputed by the Revenue. So, the valves and pumps involved in the transactions in the case would become goods supplied in relation to export. Hence, the contention of the State that the pumps are different from the items that exported by the assessee is not justified. Appeal is allowed
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