2013 (10) TMI 1116

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondent : Mr. Adithya Reddy Government Advocate(Taxes) ORDER (The Order of the Court was made by Chitra Venkataraman, J.) The assesee is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assessment year 1993-94 raising the following questions of law :- "1. Whether the Tribunal was justified in declaring the rough granite blocks and another fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Section 5(3) of the Central Sales Tax Act, 1958 (hereinafter called as the "CST Act") on the premise that rough granite blocks and polished granite slabs are two different commodities. 3. On the question as to whether the manufacturer would be entitled to claim exemption under Section 5(3) of the CST Act on the sales of bus bodies for the purpose of export came up for consideration before the A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(3) of the CST Act. Thus, on the sales of bus bodies, the assessee was held as entitled to exemption as the penultimate sales in the course of export made to their customers, that the 'bus bodies' and 'buses' do not constitute two different commodities. The Supreme Court held that the assessee would be entitled to claim exemption and no distinction could be made as bus body as one item and the com....