TMI Blog2010 (1) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... re used in shirts. They sell these labels, hang tags, etc., to the exporter of readymade garments for being stitched and attached to the shirts and that the above goods are exported as such. Hence, as against form H declaration and the certificate of export under section 5(3) of the Central Sales Tax Act, 1956, they claimed exemption from tax for a total turnover of Rs. 76,19,154. They lost the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis that the printed labels and printed hang tags are packing materials. In our considered view, the printed labels and printed hang tags cannot be considered to be packing materials and the claim for exemption had rightly been rejected by all the three authorities. However, as far as the claim for exemption against form H declaration is concerned, a perusal of the order of the assessing offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de garments, would lose their identity so as to deny the claim of exemption under section 5(3)? The apex court in the judgment in State of Karnataka v. Azad Coach Builders Pvt. Ltd. [2006] 145 STC 176 has held that in case the goods lose their identity, then the claim for exemption under section 5(3) is not available to the assessee. In paragraph 4 of the order, the apex court in fact observed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the order of the assessing officer till the order of the Tribunal, we do not find any discussion on this aspect of course. The Tribunal has remitted the matter only on the claim of exemption relating to collar bands and not otherwise. In these circumstances, we are of the considered view that the claim of exemption under section 5(3) should be considered with reference to the details furnishe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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