TMI Blog2019 (12) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... tself occasions such export. Obviously, what is relevant is sub-section (3) of section 5 because the export was subsequent to the purchase. Sub-section (3) of section 5 requires the assessee to produce the agreement or order for or in relation to such export. There is no material on record for us to determine the identity of the goods purchased and the goods that were exported. It is an admitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kamat, Sr. Adv. Mr. V. N. Raghupathy, AOR Mr. Aditya Bhat, Adv. Mr. Javedur Rahman, Adv. Mr. Manendra Pal Gupta, Adv. Mr. Rajesh Inamdar, Adv. Mr. Ali A. Rahim, Adv. Ms. Shrinidhi Rao, Adv. For the Respondent : Ms. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Shweta Kabra, Adv. M/s Khaitan Co., AOR Mr. M.L. Lahoty, Adv. Mr. Anchit Sripat, Adv. Mr. Himanshu Shekhar, AOR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mat, learned Senior Counsel appearing for the appellant State, has contested and opposed the aforesaid contentions of the learned counsel for the respondents. He submits that what was purchased was coffee beans and what was exported was cured coffee beans or coffee powder. Further, what was purchased could not have been consumed as a beverage, whereas what was exported could be consumed as a bev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the course of such export, if such last sale or purchase took place after, and was for the purpose of complying with, the agreement or order for or in relation to such export. The aforesaid section 5(3) begins with a non-obstante clause in relation to sub-section (1) of section 5. Section 5(1) deals with a situation where the sale or purchase itself occasions such export. Obviousl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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