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TMI Blog2013 (6) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of the aforesaid sale three Form 'H' have been submitted. Copies of the bill of ladding have also been furnished. The applicant claimed exemption on the purchases of raw hides from unregistered dealer and also on the sales to the alleged exporter on the ground that such purchases preceded to the export sale and it was in the course of export. The assessing authority rejected the claim of exemption on the ground that in Form "H" the order number and date of the foreign buyer was not mentioned. The goods, which was mentioned in Form 'H' and the bill of ladding were different to the goods purchased and claimed to have been exported. No details relating to the payment for the job work has been furnished. The assessing aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s relating to the job work has been produced to establish that the tanning has been carried on, on job work basis. In the bill of ladding and Form 'H' different goods are mentioned than the goods sold by the applicant. In Form 'H' the details of the order and date of foreign buyer are not mentioned and, therefore, the applicant failed to establish that the movement of goods was in the course of export. Such sale cannot be treated as deemed export. He submitted that Section 5(3) of the Central Act has been interpreted by the Constitution Bench of the apex Court in the case of State of Karnataka v. Azad Coach Builders Pvt. Ltd. And another reported in (2010) 36 VST 1 wherein it has been held that the sales and purchases betwee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asioning the export of those goods out of the territory of India shall also be deemed to be in the course of such export, if such last sale or purchase took place after, and was for the purpose of complying with, the agreement or order for or in relation to such export." Section 5(3) of the Central Act came up for consideration before the Constitution Bench of the apex Court in the case of State of Karnataka v. Azad Coach Builders Pvt. Ltd. And another (supra). In this case the apex Court has held as follows : 23. When we analyse all those decisions in the light of the Statement of Objects and Reasons of the Amending Act 103 of 1976 and on the interpretation placed on section 5 (3) of the CST Act, the following principles emerge: To cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trictive content and ought not be so construed. 25. Therefore, the test to be applied is, whether there is an inseverable link between the local sale or purchase on export and if it is clear that the local sale or purchase between the parties is inextricably linked with the export of the goods, then a claim under section 5 (3) for exemption from State sales tax is justified, in which case, the same goods theory has no application. 28. Mr. T.S. Narasimha, learned counsel appearing for respondent no. 2 contended that any penultimate sale made in furtherance of export, irrespective of the nature of the goods, would also be covered, is too tall a proposition to be accepted. It all depends on the question as to whether the sale or purchase is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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