2010 (10) TMI 959

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....ALIFULLA J.--The petitioner is the assessee. The chal lenge is to the order of the Special Tribunal dated June 20, 2002. By the impugned order, the Special Tribunal held that the exemption granted under section 5(3) of the Central Sales Tax Act, 1956 was for the penul timate sale and after construction of the body by the assessee, the product has become a different one from the chassis which was e....

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....VST): "26. The facts of this case clearly reveal that the transaction between the assessee and the exporter is inextricably connected with the export of the goods to Sri Lanka. The communication between the foreign buyer and the exporter reveals that the foreign buyer wanted the bus bodies to be manufactured by the assessee under the specifications stipulated by the foreign buyer. The bus bo....

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..... 27. We may also indicate that the burden is entirely on the assessee to establish the link in transactions relating to sale or purchase of goods and to establish that the penultimate sale is inextricably connected with the export of goods by the exporter to the foreign buyer, which in this case the assessee has succeeded in establishing." Having regard to the said ratio laid down by the h....