TMI Blog2014 (9) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... e 'in the course of export' comprises in itself three essentials, namely; (i) that there must be a sale, (ii) that goods must actually be exported and (iii) that the sale must be a part and parcel of the export. The words 'occasioning the export' mean the factors, which were immediate course of export. The words `to comply with the agreement or order' mean all transactions which are inextricably linked with the agreement or order occasioning that export. The expression `in relation to' are words of comprehensiveness, which might both have a direct significance as well as an indirect significance, depending on the context in which it is used and they are not words of restrictive content and ought not be so construed. If there is in- severabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the circumstances, with the consent of the parties, this revision being finally heard. 4. Briefly stated the facts of the present case are that during the A.Y.2007-08, the applicant sold toughened glass of ₹ 8,36,730/- to one M/s Titan Energy System Limited, Andhra Pradesh who has exported solar module, accessories and CIGS module. Toughened glass supplied by the the petitioner were used by M/s Titan Energy System Ltd. in the export of the aforesaid goods. The aforesaid sales were made against Form-H. The applicant, during the course of assessment proceeding; filed requisite Form-H and copies of shipping bill in respect of the aforesaid sales transaction in question. It claimed exemption under Section 5(3) of the Central Sales Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt and if it is clear that the local sale or purchase between the parties is inextricably linked with the export of the goods, then a claim under Section 5(3) for exemption from State Sales Tax is justified, in which case, the same goods theory has no application. He submits that on the finding recorded by the Tribunal, the exemption under Section 5(3) of the Act deserves to be allowed to the applicant in view of the law laid down by Hon'ble Supreme Court in the case of Azad Coach Builders Pvt. Ltd. (supra). The Tribunal has not examined the matter in the light of law laid down by Hon'ble Supreme Court in the case of Azad Coach Builders Pvt. Ltd.(supra). He, therefore, submits that the matter may be remanded to the Tribunal to pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords of comprehensiveness, which might both have a direct significance as well as an indirect significance, depending on the context in which it is used and they are not words of restrictive content and ought not be so construed. 25. Therefore, the test to be applied is, whether there is an in- severable link between the local sale or purchase on export and if it is clear that the local sale or purchase between the parties is inextricably linked with the export of the goods, then a claim under Section 5(3) for exemption from State Sales Tax is justified, in which case, the same goods theory has no application. 26. The facts of this case clearly reveal that the transaction between the assessee and the exporter is inextricably connected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le must be a part and parcel of the export. The words 'occasioning the export' mean the factors, which were immediate course of export. The words `to comply with the agreement or order' mean all transactions which are inextricably linked with the agreement or order occasioning that export. The expression `in relation to' are words of comprehensiveness, which might both have a direct significance as well as an indirect significance, depending on the context in which it is used and they are not words of restrictive content and ought not be so construed. If there is in- severable link between the local sale or purchase and export and if it is clear that the local sale or purchase between the parties is inextricably linked with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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