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2018 (12) TMI 148 - HC - VAT and Sales TaxExemption from payment of sales tax - supply of the specified drugs to WHO - Sub-section 3 of Section 6 of CST Act - Held that:- If the sales had been made to WHO, the exemption from payment of tax in terms of Sub-section 3 of Section 6 would have been available. In the present case, as a matter of fact concurrently and if we may add correctly the Revenue Authorities and the Tribunal have come to the conclusion that the sale was not made by the assessee to WHO. Sub-section 3 of Section 6 of the CST Act, therefore, would not apply. Reference to the proviso to Sub-section 1 of Section 6 also would not help the assessee. As per the said proviso, irrespective of the provisions contained in Sub-section 1 a dealer would not be liable to pay tax on any sale of goods on sale in course of export of the goods out of the territory of India. In order to claim this benefit, therefore, the sale had to be export sale of goods travelling out of territory of India. The Tribunal, therefore, correctly did not accept this contention. The interplay of the provisions of the Sub-section 3 and Sub-section 1 of Section 6, in the present case would lead to some what harsh consequences. However, when the provisions of law are clear, the consequences cannot be avoided - appeal dismissed.
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