1983 (6) TMI 164

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....led to claim exemption on a turnover of Rs. 18,09,254.44 under section 5(3) of the Central Sales Tax Act. The assessee claimed the said exemption on the ground that the turnover represents penultimate sales which occasioned the export, and therefore, the turnover is entitled to exemption under section 5(3) of the Act. The assessee did not produce any documents to show that there was a prior contra....

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....they have purchased goods from the assessee for export by them in fulfilment of their export commitment with their foreign buyers and that, therefore, the sales are entitled to exemption. The assessing authority did not give any weight to the affidavits filed by the assessee and held that in the absence of production of documentary evidence to show that the sales by the assessee was a penultimate ....

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....claim by the Tribunal has been challenged in this tax case. The learned counsel for the assessee contends that the Tribunal is in error in rejecting the affidavits as not admissible in evidence and that in certain circumstances, the affidavits also can be taken as substantial evidence in the absence of the necessary documents. We find from the order of the Tribunal that they have not rejected the....