Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 1609 - MADRAS HIGH COURTWhether the purchase of horn meal and hoof meal and consequential export thereof is exempted from levy of tax in terms of Section 5(3) of the Central Sales Tax, 1956? Held that:- The respondent dealer is an exporter of the said product. Furthermore, the specific case of the respondent is that the purchases were effected by them to honour the pre-existing agreement for the export of the product - The Appellate Assistant commissioner and the Tribunal were fully justified in holding that the respondent dealer is entitled for the benefit of exemption under Section 5(3) of the Act, apart from the fact that the Tribunal, on facts, has held that the bone meal and horn meal are Organic manures - Tax revision case dismissed.
|