https://www.taxtmi.com/caselaws?id=160506 The High Court ruled in favor of the petitioner, holding that the Tribunal erred in denying the exemption under section 5(3) of the Central Sales Tax Act for the bus bodies supplied for export. The Court emphasized a broad interpretation of the provision to support exports and avoid denying benefits based on technicalities. The Court found that the identity of the bus bodies was maintained even after mounting on the chassis, aligning with precedents and concluding that the transactions met the conditions of section 5(3). en-us Tue, 08 Feb 2000 00:00:00 +0530 Thu, 19 Dec 2013 14:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160506 The High Court ruled in favor of the petitioner, holding that the Tribunal erred in denying the exemption under section 5(3) of the Central Sales Tax Act for the bus bodies supplied for export. The Court emphasized a broad interpretation of the provision to support exports and avoid denying benefits based on technicalities. The Court found that the identity of the bus bodies was maintained even after mounting on the chassis, aligning with precedents and concluding that the transactions met the conditions of section 5(3). Case-Laws VAT and Sales Tax Tue, 08 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160506