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1987 (3) TMI 481 - SC - VAT and Sales TaxWhether any tax is payable on sales of dressed hides purchased by the applicant against form H but he held that the respondent-assessee shall be liable to tax under section 3-AAAA if it purchased dressed hides and skins against form III-A and sold the same in the course of export? Held that:- If photostat copy of form H under the Central Sales Tax Act is furnished to the vendor it will be accepted by the competent authority and the vendor will not be held liable for payment of sales tax/purchase tax in respect of such transactions subject to the rider that the respondent will be held liable in case the purchases made by him do not satisfy the conditions and tests prescribed by sub-section (3) of section 5 of the Central Sales Tax Act and are not made in the course of export within the meaning of the said provision. So far as the past transactions are concerned the respondent will not be liable provided he satisfies the aforesaid tests and the transactions of last sales made to him are in the course of export within the deeming clause of sub-section (3) of section 5 of the Act.
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