2010 (2) TMI 1084

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..... MURUGESAN J.-The petitioner is a dealer supplying poly-zips to its customers having export agreements for being used in the plastic bags. The petitioner reported a total and taxable turnover of Rs. 6,96,341.82 and Rs. 4,54,783.45, respectively, under the Central Sales Tax Act, 1956 for the assessment year 1990-91. However, the assessing officer determined the total and taxable turnover of Rs. 5,....

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....unt as well. Questioning the above, the present writ petition is filed. We have heard Mr. V. Sundareswaran, learned counsel for the petitioner and Mr. Haja Naziruddin, learned Special Government Pleader (Taxes) for the respondents. For entitlement to the benefit of tax exemption under section 5(3) of the Act, the petitioner has filed form H declarations with further details as to the export ....

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....y bill copies along with a declaration confirming that the zips purchased have been used in the final product which has been exported. It was also stated that the actual exporter had procured the zips exclusively for export purposes and the said zips have been procured to suit the particular colour of the goods proposed to be exported. It was also stated that specific coloured zips have been used ....

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....ps were used in the bags for which the exporter had received specific orders and there was no change in the identity of the zips, except the zips being stitched to the bags for packing materials. In the circumstances, the provisions of section 5(3) of the Act will be available to the petitioner. Even assuming that the assessing officer has committed an error in excluding the abovesaid amount from ....