TaxTMI 
TaxTMI 
2001 (1) TMI 948
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....the ground that the assessee had failed to establish the factum of export within the framework of the requirement of section 5(3) of the Central Sales Tax Act, 1956 read with rule 12(10)(a) of the Central Sales Tax (Registration and Turnover) Rules of 1957. The appellants thereafter preferred an appeal and the appellate authority by order dated August 23, 1996 allowed the appeal. The appellate authority proceeded on the footing that Ramesh Exports was a reputed export house regularly engaged in the export of coffee beans and that it had been pointed out that the consignment was exported to Equatorial Traders Limited, Middlesex, London. The record indicated that the export agreement had been procured on March 8, 1994 and that the appellants ....
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....equirements of law are an absolute necessity and he has further emphasised the point that the appellants did produce three agreements with exporters for export of coffee approximately worth about Rs. 40,00,000 and that they were fully aware of this requirement. His contention is that, if they have failed to produce the export agreement which is an essential requirement in respect of the present consignment, they are totally disqualified from the tax exemption because there is no guarantee that this particular part of the consignment forms a part of the export agreement. 3.. We have carefully assessed the rival contentions and we do find on a perusal of the requirements of section 5(3) of the Central Sales Tax Act read with rule 12(10)(a) o....