1995 (11) TMI 358 - SC - VAT and Sales Tax

Exigibility to sales tax on the transactions in question challenged on the ground that the sale was in the course of export. Held that - Appeal allowed. It would not be just and proper to deny relief to the appellant, which is otherwise due, on the ground that earlier it had only assailed the question of exigibility to tax. It is correct that the plea now taken could have been advanced earlier as well, but the fact this was not done, should not be a ground to deny the relief which is otherwise due to the appellant. The technical plea of constructive res judicata should not stand in the way of the appellant in a case of the present nature.

Summary

The Supreme Court allowed the appeal, directing the assessing authority to consider "C forms" and pass assessment orders accordingly. The appellant's request for clarification on non-exigibility of sales tax was rejected previously, but the Court granted relief despite the technical plea of constructive res judicata. The High Court's decision to deny the benefit of "C form" was overturned.