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2011 (1) TMI 1295 - HC - VAT and Sales TaxWhether, in the facts and circumstances of the case, the sale of bus bodies by the respondent to the exporter of passenger buses qualifies for exemption under section 5(3) of the Central Sales Tax Act, 1956? Held that:- In the present case, it has been specifically held by the Assessing Authority as well as by the Tribunal that the assessee had produced the relevant information in prescribed form in support of its claim. Once transaction between the assessee and the exporter was integrated to the export, section 5(3) was rightly held to be attracted following the view taken by the Karnataka High Court. The view taken by the Karnataka High Court, relied upon by the Tribunal stands affirmed by the honourable Supreme Court in State of Karnataka v. Azad Coach Builders Pvt. Ltd. [2010 (9) TMI 879 - SUPREME COURT OF INDIA]. No question of law arises which may require adjudication by this court. Appeal dismissed.
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