2006 (7) TMI 607

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..... quot;Whether the sale of 87 vehicles by the respondent-dealer to the Government of India under five invoices was effected in the course of export covered by section 5(1) of the Central Sales Tax Act, 1956?" The learned counsel appearing for the Revenue contends that the said transaction cannot be said to be within the sweep of the provisions of section 5(1) of the Central Sales Tax Act. Rel .....

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..... duce documents for perusal of this court, which culminated in the transaction in question. Accordingly, the documents were circulated for our perusal. After having examined the terms and conditions of the various documents placed on record, we are satisfied that on the date of sale there was a commitment of the Government of India to the Government of Tanzania to gift trucks in question. In order .....

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