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2019 (12) TMI 67 - SC - VAT and Sales TaxApplicability of Section 5(3) of the Central Sales Tax Act, 1956 - Purchase and export of Coffee Beans - HELD THAT:- The section 5(3) begins with a non-obstante clause in relation to sub-section (1) of section 5. Section 5(1) deals with a situation where the sale or purchase itself occasions such export. Obviously, what is relevant is sub-section (3) of section 5 because the export was subsequent to the purchase. Sub-section (3) of section 5 requires the assessee to produce the agreement or order for or in relation to such export. There is no material on record for us to determine the identity of the goods purchased and the goods that were exported. It is an admitted fact that the agreements under which the respondents have purchased goods from coffee growers and exports were made are not before us - The High Court appears to have decided the matter without taking into consideration the fact that agreement(s) was not before it. It is considered appropriate in the interests of justice to set aside the impugned judgment(s) and order(s) passed by the High Court and direct that the respondents shall be permitted to produce the agreement before the assessing authority at Karnataka - appeal allowed.
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