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TMI Blog2010 (2) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... eements for being used in the plastic bags. The petitioner reported a total and taxable turnover of Rs. 6,96,341.82 and Rs. 4,54,783.45, respectively, under the Central Sales Tax Act, 1956 for the assessment year 1990-91. However, the assessing officer determined the total and taxable turnover of Rs. 5,48,087 and excluded a sum of Rs. 1,58,185. For the rest of the total turnover, wherever form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sundareswaran, learned counsel for the petitioner and Mr. Haja Naziruddin, learned Special Government Pleader (Taxes) for the respondents. For entitlement to the benefit of tax exemption under section 5(3) of the Act, the petitioner has filed form H declarations with further details as to the export obligation of its customers and also the proof that the products sold to its customers were in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final product which has been exported. It was also stated that the actual exporter had procured the zips exclusively for export purposes and the said zips have been procured to suit the particular colour of the goods proposed to be exported. It was also stated that specific coloured zips have been used as such without any change in their identity by the actual exporter. These factors have not at a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ange in the identity of the zips, except the zips being stitched to the bags for packing materials. In the circumstances, the provisions of section 5(3) of the Act will be available to the petitioner. Even assuming that the assessing officer has committed an error in excluding the abovesaid amount from the total turnover reported by the assessee, it makes no difference as far as the levy of tax. F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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