2006 (7) TMI 607

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..... nment of India under five invoices was effected in the course of export covered by section 5(1) of the Central Sales Tax Act, 1956? The learned counsel appearing for the Revenue contends that the said transaction cannot be said to be within the sweep of the provisions of section 5(1) of the Central Sales Tax Act. Reliance is placed on the division Bench judgments of this court in the case of .....

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..... ction in question. Accordingly, the documents were circulated for our perusal. After having examined the terms and conditions of the various documents placed on record, we are satisfied that on the date of sale there was a commitment of the Government of India to the Government of Tanzania to gift trucks in question. In order to fulfil the said commitment, the goods came to be exported. In our .....

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