2022 (10) TMI 91

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nts : Mr.V.Prashanth Kiran, Govt. Advocate (Taxes) ORDER S.VAIDYANATHAN, J. AND C.SARAVANAN, J. This writ petition has been filed against the impugned order dated 05.12.2007 passed by the Sales Tax Appellate Tribunal in S.T.A. No.430 of 2003. By the impugned order, the Tribunal allowed Commercial Tax Department's appeal against order dated 21.04.2003 of the Appellate Assistant Commissioner (CT), Thanjavur in C.S.T Appeal No.2 of 2003. The petitioner herein had claimed exemption under Section 5(3) of the Central Sales Tax Act, 1956 on a sale made to the merchant exporter. 2. The specific case of the petitioner is that the returns filed by the petitioner was also accepted by the Assistant Commissioner (CT) by his order dated 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n (2010) 36 VST 1 (SC), which decision has been followed by this court in the following cases: (i) Ziptex Fasteners Pvt Ltd v. Commercial Tax Officer, Ponneri & Others reported in (2010) 30 VST 273 (MAD); (ii) Zip Industries Ltd v. Commercial Tax Officer, Chennai reported in (2018) 18 GSTL 585 (MAD); and (iii) The State of Tamil Nadu, rep. by the Deputy Commissioner (CT) vs. Tvl.Parasakthi & Co., Theni and others in W.P. Nos.44202 & 44203 of 2002 dated 05.02.2021. 4. It is further submitted that the merchant exporter has also issued Form 'H' to substantiate that the goods sold by the petitioner, namely Kraft Paper, has been exported by the merchant exporter and therefore, there is an error committed by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....led in terms of the decision of the Hon'ble Supreme Court in State of Karnataka v. Azad Coach Builders Pvt Ltd & Another reported in (2010) 36 VST 1 (SC), which has been also followed by this court in three decisions, referred supra. Further, on perusing the records, particularly the commercial invoice raised by the petitioner on the merchant exporter and the purchase order of the foreign buyer from Kualalampur, Malaysia on the merchant exporter and the commercial invoice raised by the merchant exporter on the foreign buyer indicate that, what has been sold by the petitioner is not what has been exported by the petitioner. The commercial invoice of the petitioner indicates the price of M.G. Plain Kraft Paper as at Rs.16/- per Kg and tha....