2010 (1) TMI 1138

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....MURUGESAN J.-The petitioner is the manufacturer of printed labels and printed hang tags which are used in shirts. They sell these labels, hang tags, etc., to the exporter of readymade garments for being stitched and attached to the shirts and that the above goods are exported as such. Hence, as against form H declaration and the certificate of export under section 5(3) of the Central Sales Tax ....

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.... of export alone by giving reasons. The certificate of export and claim of exemption is on the basis that the printed labels and printed hang tags are packing materials. In our considered view, the printed labels and printed hang tags cannot be considered to be packing materials and the claim for exemption had rightly been rejected by all the three authorities. However, as far as the claim for ....

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....ther the goods sold by the petitioner to the exporter, when stitched or attached to the readymade garments, would lose their identity so as to deny the claim of exemption under section 5(3)? The apex court in the judgment in State of Karnataka v. Azad Coach Builders Pvt. Ltd. [2006] 145 STC 176 has held that in case the goods lose their identity, then the claim for exemption under section 5(3) is ....

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....to as per the declaration made by the petitioner in form H. On perusal of all the orders right from the order of the assessing officer till the order of the Tribunal, we do not find any discussion on this aspect of course. The Tribunal has remitted the matter only on the claim of exemption relating to collar bands and not otherwise. In these circumstances, we are of the considered view that the cl....