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2008 (8) TMI 555 - SC - VAT and Sales TaxWhether the purchases of the value of Rs. 1,92,67,236 made by the appellant were purchases in the course of export? Whether the said transactions stood covered by section 5(3) of the Central Sales Tax Act, 1956 and, consequently, not liable to tax under section 5A of the 1963 Act? Held that:- Appeal allowed. It appears from the memo of appeal filed before the Appellate Tribunal that the appellant had produced trading accounts and details of purchases for the assessment year 1998-1999, list of domestic purchases supported by sale bills issued by registered dealers within and outside the State against form 18A, prior purchase orders of foreign buyers, copies of export invoices, bill of lading and other records. In such matters, it is the duty of the Assessing Officer to collate the facts and ascertain whether the purchased cashew kernels worth Rs. 1,92,67,236 were effected in the course of export. In this case, that factual foundation is missing. Therefore, the matter needs to be remitted to the Deputy Commissioner (Appeals)-I, Commercial Taxes, Ernakulam to consider the averments in the memo of appeal filed by the appellant herein and decide the matter afresh.
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