2008 (8) TMI 555

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....er, the revision filed by the appellant herein stood dismissed on the ground that the issue is covered by the decision of this court in the case of State of Karnataka v. B.M. Ashraf & Co. [1997] 107 STC 571. The appellant is a private limited company incorporated under the Companies Act, 1956 engaged in the business of export of cashew kernels. It has purchasing depots in the State of Kerala for the purchase of cashew kernels for exports. During the assessment year 1998-99, the appellant claims to have purchased cashew kernels for the value of Rs. 1,92,67,236 from the registered dealers within the State of Kerala for the purposes of export. According to the appellant, the said purchases were covered by declarations in form 18A. The appel....

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....were from registered dealers and, therefore, according to the Deputy Commissioner, the assessing authority was right in assessing the turnover to tax under section 5A of the 1963 Act. Accordingly, the Deputy Commissioner (Appeals) dismissed the appeal filed by the appellant herein. This order has been confirmed by the Tribunal in second appeal and finally by the High Court. Hence, this civil appeal. In this case, there is total confusion regarding the facts. The transactions undertaken cover exports and deemed exports sales. In this civil appeal, we are concerned only with the question as to whether the purchases of the value of Rs. 1,92,67,236 made by the appellant were purchases in the course of export and, if so, whether the said trans....