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TMI Blog1987 (3) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... se the purchases made by him do not satisfy the conditions and tests prescribed by sub-section (3) of section 5 of the Central Sales Tax Act and are not made in the course of export within the meaning of the said provision. So far as the past transactions are concerned the respondent will not be liable provided he satisfies the aforesaid tests and the transactions of last sales made to him are in the course of export within the deeming clause of sub-section (3) of section 5 of the Act. - Civil Appeal No. 850 (NT) of 1987, S.T.R. No. 401 of 1985 - - - Dated:- 24-3-1987 - THAKKAR M.P. AND RAY B.C. JJ. S.C. Manchanda, Senior Advocate (Ashok K. Srivastava and Miss Rekha Joshi, Advocates, with him), for the appellant. Raja Ram Aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the question whether any tax is payable on sales of dressed hides purchased by the applicant against form H but he held that the respondent-assessee shall be liable to tax under section 3-AAAA if it purchased dressed hides and skins against form III-A and sold the same in the course of export. The assessee feeling aggrieved against the aforesaid order of the Commissioner of Sales Tax preferred an appeal before the Tribunal which by its reasoned order allowed the appeal and modified the order of the Commissioner of Sales Tax to the extent that the respondent-assessee is not liable to pay any purchase tax under section 3-AAAA of the Act where such purchases of dressed hides are effected for export either against form H or against form III ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the course of such export, if such last sale or purchase took place after, and was for the purpose of complying with, the agreement or order for or in relation to such export." The Central Sales Tax Act, 1956 (hereinafter called the "Act") cannot be subjected to sales tax by any State. The said provision, inter alia, provides that the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall also be deemed to be in the course of such export, (i) provided such last sale or purchase took place "after" and (ii) was for the purpose of complying with, the agreement or order for or in relation to such export. Such a transaction cannot be subjected to sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ast sale or purchase for the purpose of complying with an agreement or order for export which has already come into existence. However, it is equally true that an appropriate form to meet the situation in relation to such last sales which are not exigible to sales/purchase tax under the U.P. Sales Tax Act having regard to the constitutional bar and having regard to the provision contained in sub- section (3) of section 5 of the Act has not been devised under the aforesaid Rules. It was under these circumstances that the respondent has furnished to his vendors form III-A which is not appropriate except in regard to purchases 1.. "286. (1) No law of a State shall impose, or authorise the imposition of, a tax on the sale or purchase of goods w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the appellant submits that till such a form is prescribed the respondent who claims to have entered into these transactions in the course of export as defined by sub- section (3) of section 5 of the Act may furnish to his vendor a copy of form H as provided by the Central Sales Tax Act, 1956. The respondent has no objection and is prepared to do so. Under the circumstances, for the future purposes instead of furnishing form III-A under rule 12-A of the Sales Tax Act, the respondent will furnish a photostat copy of form H under the Central Sales Tax Act. Learned counsel for the respondent states that if such a copy is furnished to the vendor it will be accepted by the competent authority and the vendor will not be held lia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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