TMI Blog2017 (12) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... ature of sale transaction in the course of export. The exemption under the CST Act is available to an assessee if he demonstrates that the sale transaction occasioned a movement of the goods from within the country to a place outside the country. The documents produced by the petitioner clearly indicate that the goods, which were the subject matter of the sale transaction with a foreign buyer, had left the shores of India for a foreign destination as shown in the documents. In the absence of anything to suggest that the goods did not cross the customs frontiers of India, the respondents cannot take a stand that the transaction in question was not an export sale transaction for the purposes of exempting the transaction from the levy of CS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst him, on the ground that the petitioner had not furnished the necessary documents to prove the export sale at the time of filing the return or before the Assessing authority, and that the said documents were only submitted belatedly. On receipt of the said notice, the petitioner replied to the said notice, clarifying that all the necessary documents to prove that the goods had crossed the customs frontier in the course of export, had been produced before the Assessing authority, and therefore, there was no merit in the notice issued to him. On receipt of the reply from the petitioner, the respondents issued a revised notice this time, taking a stand that the petitioner had not produced any documents to show that the export proceeds in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration of the facts and circumstances of the case and also the submissions across the bar, I find from a perusal of the orders impugned in the writ petitions that, the demand of differential tax on the petitioner has been confirmed only on the ground that the petitioner did not produce documents to show that he had realised the proceeds of the export sale in foreign currency, in India. In my view, there is no provision under the Act or Rules which mandates that the petitioner should produce a document showing realisation of export proceeds as a condition for claiming the exemption that is available for transactions which are in the nature of sale transaction in the course of export. The exemption under the CST Act is available to an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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