9911796707
TMI Blog2001 (1) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... ort within the framework of the requirement of section 5(3) of the Central Sales Tax Act, 1956 read with rule 12(10)(a) of the Central Sales Tax (Registration and Turnover) Rules of 1957. The appellants thereafter preferred an appeal and the appellate authority by order dated August 23, 1996 allowed the appeal. The appellate authority proceeded on the footing that Ramesh Exports was a reputed export house regularly engaged in the export of coffee beans and that it had been pointed out that the consignment was exported to Equatorial Traders Limited, Middlesex, London. The record indicated that the export agreement had been procured on March 8, 1994 and that the appellants had sold their coffee to the export house on March 24, 1994. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sised the point that the appellants did produce three agreements with exporters for export of coffee approximately worth about Rs. 40,00,000 and that they were fully aware of this requirement. His contention is that, if they have failed to produce the export agreement which is an essential requirement in respect of the present consignment, they are totally disqualified from the tax exemption because there is no guarantee that this particular part of the consignment forms a part of the export agreement. 3.. We have carefully assessed the rival contentions and we do find on a perusal of the requirements of section 5(3) of the Central Sales Tax Act read with rule 12(10)(a) of the Central Sales Tax (Registration and Turnover) Rules that it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uest has been opposed by the learned Government Advocate and rightly so. The principle that applies to these proceedings is that production of documents and evidence is timely and is also required to be done at the requisite stage and if this is not done, then the law proceeds on the assumption that such evidence is not in existent or not available. Apart from this, we are of the view that any such indulgence would dilate these proceedings in circles for years, and we also need to take into account the time factor and the load both on courts and on authorities if cases are indiscriminately remanded. Undoubtedly, the law does make an exception in those of the instances where very valid and cogent reasons are set out for the default or for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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