9911796707
TMI Blog2011 (4) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... osol valves and non-aerosol pumps. Assessee supplies these articles to the exporter. Export units are situated in export zones. The assessee further contend that the exporters after getting the export order from their foreign clients, place orders with the assessee. In pursuance of the same, supplies are made under form H. The petitioner is carrying on this trading activity for the period from 1998-99, 1999-2000, 2000-01, 2001-02, 2003-04 and 2004-05. The assessee has claimed exemption under section 5(3) of the Central Sales Tax Act, 1956 by submitting form H and sought for reduced rate of tax at four per cent against sale of C forms. It is stated that for the period 1998-99 to 2001-02 claim of the appellant for exemption of these articles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and the learned Government Pleader. Section 5 of the Central Sales Tax Act, 1956 (hereinafter referred to as "the Act of 1956") deals with sale or purchase of goods in the course of export or import business. Sub-section (3) enumerates the sale or purchase of any goods occasioning the export of those goods out of the territory of India which shall also be deemed to be in the course of such export. It reads as follows:- "5. (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport of the goods, then a claim under section 5(3) for exemption from State sales tax is justified, in which case, the same goods theory has no application." In the facts of the present case the assertion of the assessee is that aerosol valves and non-aerosol pumps are supplied to the persons involved in the export, so also situated within the export zones. To substantiate the claim, forms H and C are relied upon by the assessee. The export of the containers fitted with the valves and pumps are not at all disputed by the Revenue. So, the valves and pumps involved in the transactions in the case would become goods supplied in relation to export. Hence, the contention of the State that the pumps are different from the items that exported by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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