TaxTMI 
TaxTMI 
2001 (9) TMI 1089
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.... Out of this total turnover, Rs. 35,37,370 related to purchase of cashew-nuts and the balance, turnover of gunnies. The petitioner disputed the assessment of the entire turnover and preferred an appeal before the Appellate Deputy Commissioner, Kakinada. The Appellate Deputy Commissioner, Kakinada, by his order No. 427/91-82 dated June 30, 1982 allowed the appeal filed by the petitionerassessee and ordered exemption of the entire turnover. Thereafterwards, the Joint Commissioner (Legal) revised the order of the Appellate Deputy Commissioner relating to turnover of Rs. 35,37,370 on cashew-nuts and passed orders confirming the assessment to tax on a turnover of Rs. 7,23,639 and permitted exemption on the remaining turnover by his order dated ....
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....hased were 'those goods' which were exported? This was precisely the question that was answered in the negative in Shanmugha Vilas case [1953] 4 STC 205 (SC); [1954] SCR 53. Therefore, no distinction can be drawn between the cases now under appeal and the decision of this Court in Shanmugha Vilas case [1953] 4 STC 205; [1954] SCR 53 on the plea that the scope of sub-section (3) of section 5 of the Central Sales Tax Act was wider than article 286 of the Constitution. It is true that sub-section (3) by a legal fiction has widened the scope of export sale, but the basic concept remains the same. In order to get immunity from taxation by the State Legislature, the goods exported must be the same goods which were purchased. The question raised ....
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....cally nothing but the fruits originally plucked. The facts noted in the remand report sent by the High Court have not been shown to be contrary to the facts found in the case of the appellants." 3.. In Consolidated Coffee Ltd. v. Coffee Board, Bangalore [1980] 46 STC 164, the Supreme Court laid down the conditions precedent for applying section 5(3) of the Central Sales Tax Act. They are: 1.. There must have been a pre-existing agreement or order to sell specific goods to a foreign buyer; 2.. The last purchase or sale referred to in section 3 must have taken place after the said agreement or order with the foreign buyers was entered into; 3.. The sale or purchase must have been for the purpose of complying with such pre-existing agreeme....