High Sea Sales u/s 5(2) of CST Act, VAT + CST

[THYAGARAJAN KALYANASUNDARAM]

Dear Expert,

One of my customer made high sea sales u/s 5(2) of cst act,1956 and entered agreement and one of the point with the buyer, the seller will be cleared the goods and deliver the same. The bill of entry also in the name of the seller and they have claimed the exemption.

Whereas the authority said that, the bill of entry should be in the name of the Buyer only and the goods must be cleared by the buyer.

Can anyone provide any supportive judgement and your views.

Thanks in Advance.