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TMI Blog1983 (6) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... on 5(3) of the Central Sales Tax Act. The assessee claimed the said exemption on the ground that the turnover represents penultimate sales which occasioned the export, and therefore, the turnover is entitled to exemption under section 5(3) of the Act. The assessee did not produce any documents to show that there was a prior contract of sale between the assessee and the foreign buyer, and that only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lfilment of their export commitment with their foreign buyers and that, therefore, the sales are entitled to exemption. The assessing authority did not give any weight to the affidavits filed by the assessee and held that in the absence of production of documentary evidence to show that the sales by the assessee was a penultimate sale before export, the assessee cannot be allowed exemption. The sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel for the assessee contends that the Tribunal is in error in rejecting the affidavits as not admissible in evidence and that in certain circumstances, the affidavits also can be taken as substantial evidence in the absence of the necessary documents. We find from the order of the Tribunal that they have not rejected the affidavits as not admissible in evidence. What they have stated is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ightway accepted by the Tribunal without reference to the other facts and circumstances. In our view, in this case, the exporters, who had given affidavits, could have easily produced the agreements entered into with the foreign buyers to show that the export contract was entered into before the sales were effected by the assessee and that the said sales are penultimate sales preceding the export ..... X X X X Extracts X X X X X X X X Extracts X X X X
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