1989 (1) TMI 342

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....essee, Bismillah & Company, Yemmiganur, purchased raw hides and skins and sold them to M/s. Bharat Skins Corporation, Madras. The said Madras Corporation exported them to a foreign country. The question is: Whether the purchase of raw hides and skins by the petitioner within the State attracts the tax under the provisions of the Andhra Pradesh General Sales Tax Act, 1957? Raw hides and skins are t....

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.... the goods out of the territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India." "(3) Notwithstanding anything contained in sub-section (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of....

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.... purpose of determining when a sale or purchase takes place in the course of inter-State trade or commerce or outside a State or in the course of import or export." Under sub-section (1) of section 5 of the Central Sales Tax Act the purchase of the goods which occasions the export is exempted. This sub-section does not further exempt the purchase by the exporter. That is done by sub-section (3) o....