2021 (2) TMI 802

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....ssed by the Tamil Nadu Sales Tax Appellate Tribunal, Additional Bench, Madurai. 2. We have heard Mr.Mohammed Shaffiq, learned Special Government Pleader appearing for the petitioner, Mr.R.Sivaraman and Mr.P.Rajkumar, learned counsel appearing for the respective first respondent in both the writ petitions. 3. The short question, which falls for consideration, is as to whether the the respective first respondent/dealers are entitled to the benefit of Section 5(3) of the Central Sales Tax Act, 1956 (for short, the Act). 4. Section 5 of the Act deals with sale or purchase of goods said to have taken place in the course of import or export. Sub-Section (3) of Section 5 of the Act states that not withstanding anything contained in Sub-Se....

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....ed by the exporter were actually exported as such or as a different commodity. After taking note of all the features as well as documents, the Tribunal held that the dealers were entitled to exemption under Section 5(3) of the Act, as the coffee seeds supplied by the dealers were roasted, ground, extracted and spray dried, which did not alter the character of the goods supplied by the dealers. 8. The State seeks to place reliance on the decision of the Hon'ble Division Bench of this Court in the case of State of Tamil Nadu rep.by the Deputy Commissioner, Madurai Division, Madurai Vs. M/s.Vijayalakshmi Leather Industries P. Ltd. [W.P. Nos.3987, 3997 and 3721 of 2003 dated 11.2.2020]. 9. On perusal of the said decision of this Co....

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....bly connected or linked to the actual sale occasioning the export of the said commodity viz., bus bodies by M/s.Tata Motors to the importers in Sri Lanka. Therefore, even though the 'chassis' and 'bus bodies' being not the same goods, the Hon'ble Supreme Court made a departure from the "same goods" theory and allowed the exemption in favour of the Assessee in view of the said inextricable link of sale immediately preceding the export by M/s.Tata Motors. We cannot agree with the contentions raised by the learned Counsel for the Assessee that the "same goods" theory has been completely done away with by the said judgment of the Hon'ble Supreme Court in the case of Azad Coach Builders (supra)." 11. As rightly pointed....