TMI Blog2018 (3) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under section 5(3) of the CST Act - petition allowed - decided in favor of petitioner. - Tax Case Revision No. 1 of 2018 - - - Dated:- 15-12-2017 - S. Manikumar And R. Pongiappan, JJ. For the Petitioner : Mr.V.Sundareswaran ORDER ( Judgment of the Court was made by S.MANIKUMAR, J) Instant Tax Case Revision has been filed, against the common order, dated 5/3/2013, made in T.A.No.247 of 2007, T.C.(R) Nos.24 to 26 of 2011, on the file of the Sales Tax Appellate Tribunal (Additional Bench), Chennai dated 5/3/2013, on the following substantial questions of law:- (i). Whether the factual findings and the consequential conclusion of the Appellate Tribunal is perverse and contrary to the factual matrix of the case, sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Leave Petition filed against decisions in 56 STC, 58,91 STC 1). (v). Whether the Appellate Tribunal was correct in not appreciating the law that on 12/8/1997 the Apex Court de-linked the Civil Appeal filed in C.A.No.2046/98 (against 91 STC 336 and heard and reserved the orders in the Civil Appeals filed against the decision of this Hon'ble Court in 56 STC 68 and 91 STC 1, after remanding the Civil Appeal No.2046/98 to the AAC upholding the orderof this Court. (vi). Whether the Appellate Tribunal was correct in ignoring the law that the circular of the Ministry of Industries and Commerce in SBT/18(495/14) dated 11/11/1957, that the goods namely hides and skins extracted in 73 STC 228 would encompass right from the raw stage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner and imposing tax under Section 74 (1) (C) of the Tamil Nadu General Sales Tax Act, 1959? 3. Whether the raw hides and skins which are purchased pursuant to the export order of the foreign purchaser locally is liable to tax when the said raw hides and skins are exported as dressed hides and skins in view of Entry 14 (iii) of the Central Sales Tax Act, 1956, which reads as hides and skins, whether in raw or dressed state read with Section 5 (1) of the Central Sales Tax Act, 1956, read with Section 9 of the Tamil Nadu General Sales Tax Act, 1959? 4. We have gone through the order impugned in Tax Case Revision Sr.No.55886 of 2013. Facts extracted and discussion of the Hon'ble Division Bench, in T.C.Nos.22 to 24 of 2011, da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, following the decisions reported in (1992) 87 STC 291 (Ponnu Saw Mills Vs. The State of Tamil Nadu) that the assessee purchased raw hides and skins from unregistered dealers and after processing them as dressed hides and skins, sold them to foreign buyer. The Tribunal held that since the assessee purchased the goods from unregistered dealers and exported the processed hides and skins, liability under Section 7-A(1)(c) of the Tamil Nadu Generel Sales Tax Act was attracted. In the circumstances, the present revision has been filed by the assessee. 4. The assessment years under consideration in these Tax cases are 1993-94, 1997-98 and 1998-99 respectively. On the question as to whether the purchased goods and the exported goods are one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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