https://www.taxtmi.com/caselaws?id=47586 The court concluded that the assessee, a bus-body manufacturer, is entitled to the benefit under Section 5(3) of the Central Sales Tax Act, 1956. The court found that the sale of the bus-body is in relation to the export of the complete bus, qualifying for the exemption under Section 5(3). The court highlighted the need to reconsider the scope of Section 5(3) in light of the phrase "in relation to such exports" and suggested a review of previous judgments like Sterling Foods and Vijaylakshmi Cashew Company by a larger bench. The matter was referred to the Chief Justice of India for further directions. en-us Wed, 15 Feb 2006 00:00:00 +0530 Tue, 01 Jul 2014 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47586 The court concluded that the assessee, a bus-body manufacturer, is entitled to the benefit under Section 5(3) of the Central Sales Tax Act, 1956. The court found that the sale of the bus-body is in relation to the export of the complete bus, qualifying for the exemption under Section 5(3). The court highlighted the need to reconsider the scope of Section 5(3) in light of the phrase "in relation to such exports" and suggested a review of previous judgments like Sterling Foods and Vijaylakshmi Cashew Company by a larger bench. The matter was referred to the Chief Justice of India for further directions. Case-Laws VAT and Sales Tax Wed, 15 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47586