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TMI Blog2013 (10) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... f India - communication between the foreign buyer and the exporter reveals that the foreign buyer wanted the bus bodies to be manufactured by the assessee under the specifications stipulated by the foreign buyer. The bus bodies constructed and manufactured by the assessee could not be of any use in the local market, but were specifically manufactured to suit the specifications and requirements of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nkataraman And K. B. K. Vasuki,JJ. For the Petitioner : Mr. R. Senniappan For the Respondent : Mr. Adithya Reddy Government Advocate(Taxes) ORDER (The Order of the Court was made by Chitra Venkataraman, J.) The assesee is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assessment year 1993-94 raising the following questions of law :- "1. Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee's case holding that the assessee was not entitled to claim exemption under Section 5(3) of the Central Sales Tax Act, 1958 (hereinafter called as the "CST Act") on the premise that rough granite blocks and polished granite slabs are two different commodities. 3. On the question as to whether the manufacturer would be entitled to claim exemption under Section 5(3) of the CST Act on the sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... buyer, on such movement of goods, the assessee would be exempted under Section 5(3) of the CST Act. Thus, on the sales of bus bodies, the assessee was held as entitled to exemption as the penultimate sales in the course of export made to their customers, that the 'bus bodies' and 'buses' do not constitute two different commodities. The Supreme Court held that the assessee would be entitled to cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such plea of the Revenue in the present Tax Case Revision, preferred by the assessee. 7. In the light of the reasoning given by the Apex Court in the case of State of Karnataka Vs. Azad Coach Builders Pvt.Ltd and another, reported in (2010) 36 VST 1 (SC), we have no hesitation in setting aside the order of the Sales Tax Appellate Tribunal. Accordingly, the Tax Case (Revision) stands allowed. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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