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TMI Blog2014 (5) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... erce u/s 3 of the CST Act, the assessee in terms of the Notification was entitled to exemption from payment of purchase tax u/s 5A of the Act - The reason given by the Board cannot be upheld, the reasoning given by the DC (A) is justified and the revision petition dismissed - Decided in favour of assessee. - S.B. Civil Revision Petition No. 1128 of 2003 - - - Dated:- 16-4-2013 - Arun Bhansali, J. For the Appellant : D.K. Godara and V.K. Mathur. For the Respondent : Dinesh Mehta. ORDER:- This revision petition has been filed by the Revenue aggrieved by the judgment dated 18.12.2002 passed by the Rajasthan Tax Board, Ajmer, (Tax Board') whereby, the appeal filed by it against the order dated 02.05.1995 passed by the Dy. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) committed an error in treating the transaction as the one transacted in the course of inter State trade and commerce for the purpose of allowing the benefit of tax exemption under the Notifications, but went on to hold that the transaction of sale effected by the assessee was covered by the provisions contained in Section 5(3) of the Central Sales Tax Act, 1956 ('CST Act') and, therefore, exempt from tax under the Act. 6. It is contended by learned counsel for the Revenue that the order passed by the Tax Board is ex facie incorrect and the assessee, on admitted facts, as it has purchased goods from the unregistered dealers, was liable to pay purchase tax under Section 5A of the Act and, therefore, the order impugned deserves to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India. (2). (3) Notwithstanding anything contained in sub-section (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall also be deemed to be in the course of such export, if such last sale or purchase took place after, and was for the purpose of complying with, the agreement or order for or in relation to such export." 11. A bare reading of the said provision reveals that the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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