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TMI Blog2017 (11) TMI 1742X X X X Extracts X X X X X X X X Extracts X X X X ..... Kirubanandam For Mr. K. Kannaih Nadu For The Respondent : Mr. K. Venkatesh And Government Advocate ORDER Heard Mr. S. N. Kirubanandam, learned counsel appearing for Mr. K. Kannaih Naidu, learned counsel for the petitioner and Mr. K. Venkatesh, learned Government Advocate appearing for the respondent. 2. The petitioner has filed this writ petition challenging an assessment order dated 30. 04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Azad Coach Builders Pvt. Ltd. , and another [(2010) 36 VST 1 (SC)]. The respondent/ assessee in the said case was a manufacturer and seller of bus bodies in the State of Karnataka. One M/s. T was an exporter and manufactured chassis of motor vehicles. On receipt of orders from foreign buyers for buses, the exporter in turn placed orders on the respondent/assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Revenue preferred appeal to the Hon'ble Supreme Court wherein, it was held as follows: "On the facts, that the transaction between the respondent and the exporter was inextricably connected with the export of goods to outside India. The communication between the foreign buyer and the exporter revealed that the foreign buyer wanted the bus bodies to be manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p;who has fixed the zips in the garments and exported the garments outside the territory of India. Therefore, the transaction between the petitioner and the exporter was inextricably connected with the export of the goods outside India. Thus, when the transaction between the petitioner and the exporter and the transaction between the exporter and the foreign buyer were inex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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