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M/s. Sinicon Controls [P] Ltd. Versus The Commercial Tax Officer, Palakkad, State of Kerala, Thiruvananthapuram, Inspecting Asst. Commissioner, Department Of Commercial Taxes, Palakkad And Union Bank Of India, Kannur

2017 (12) TMI 264 - KERALA HIGH COURT

Exemption from CST - disallowance of export sales - demand on the ground that 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 - Held that: - 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 tr .....

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uggest 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 CST under the CST Act - Petition allowed - decided in favor of petitioner. - W.P.(C) Nos.19614 And 25312 of 2017 - Dated:- 10-11-2017 - MR. A. K. JAYASANKARAN NAMBIAR, J. For The Petitioner : Sri. Harisankar V. Menon And Smt.Meera V.Menon For The RESPONDENTS : Smt. .....

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es the assessment done against the petitioner under the CST Act for the assessment year 2013-2014. The petitioner is engaged in inter-state sale, as also export sale, of electric and electronic goods. In the CST assessment for the assessment years in question, initially, the assessments were completed (in W.P.(C).No.19614/2017) by granting an exemption in respect of the export sales effected by the petitioner and applying the concessional rate of tax as applicable to interstate sales to all tran .....

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o 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 foreign currency had been realised by the pe .....

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the writ petitions. In particular, it is stated that inasmuch as the petitioner had not produced any document to show that the export proceeds in foreign exchange had been received in India, the petitioner had not succeeded in establishing that the goods had been exported. Reliance is also placed on Rule 47(ii) of the KVAT Rules to suggest that, in the absence of a document to show receipt of the export proceeds in India, a dealer cannot claim refund of input tax. The said provision is referred .....

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ase 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 .....

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