TMI Blog2010 (10) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 entrusted with the assessee by M/s. Ashok Leyland Limited and as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansaction 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 bodies constructed and manufactured by the assessee could not be of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee 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 honourable Supreme Court, it is incumbent upon the petitioner to est ..... X X X X Extracts X X X X X X X X Extracts X X X X
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