2017 (5) TMI 1609

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.....12.2003 and 09.06.2004, made in M.T.A.Nos.800/2002, 805/2002 and 730 /2003, respectively. 3. The question, which arose for consideration before the Tribunal in all these three cases, is as to whether the purchase of horn meal and hoof meal and consequential export thereof is exempted from levy of tax in terms of Section 5(3) of the Central Sales Tax, 1956 (for brevity, "the Act"). In the case of the respondent, the respective Assessing Officer assessed them to tax under section 7(A) (i)(c) at 8%. On appeal, it was contented that the transaction is wholly exempted, as it is an export transaction. On facts, the respondent dealer stated before the Appellate Assistant Commissioner that what they purchased were exported out of India and in sup....

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.... the sales tax. Further, it was submitted that the use of horn meal is not solely as a manure, but, it is widely used in button making and as contents of fire extinguisher. 5. The Appellate Assistant Commissioner, after taking note of the fact that the purchase effected by the respondent dealer was in the course of export and following the earlier decision of the Tribunal, allowed the appeals filed by the assessee. This order was put to challenge by the Revenue before the Special Appellate Tribunal and the contentions, which were advanced before the Appellate Assistant Commissioner, were reiterated before the Tribunal. 6. The Tribunal, after considering the factual aspects, held that the respondent dealers are exporters, doing business in....

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....he Hon'ble Supreme Court pointed out that (1) the sale occasions the export, (2) the sale is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India; and (3) the last sale of goods preceding the sale occasioning the export of the goods is deemed to be in the course of such export, if it has taken place after and for the purpose of complying with the agreement or order relating to such export. 9. In the preceding paragraphs, we have noted the factual position, which has not been denied by the Revenue that the respondent dealer is an exporter of the said product. Furthermore, the specific case of the respondent is that the purchases were effected by them to honour the pre-exis....