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TMI Blog2017 (12) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... er in both the writ petitions is the same. In W.P.(C).No.19614/2017, the issue involves the assessment done against the petitioner under the Central Sales Tax Act (hereinafter referred as 'CST Act') for the assessment year 2014-2015, and in W.P.(C).No.25312/2017, the issue involves the assessment done against the petitioner under the CST Act for the assessment year 2013-2014. The petitioner is engaged in inter-state sale, as also export sale, of electric and electronic goods. In the CST assessment for the assessment years in question, initially, the assessments were completed (in W.P.(C).No.19614/2017) by granting an exemption in respect of the export sales effected by the petitioner and applying the concessional rate of tax as appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in the assessment orders impugned in the writ petitions. In particular, it is stated that inasmuch as the petitioner had not produced any document to show that the export proceeds in foreign exchange had been received in India, the petitioner had not succeeded in establishing that the goods had been exported. Reliance is also placed on Rule 47(ii) of the KVAT Rules to suggest that, in the absence of a document to show receipt of the export proceeds in India, a dealer cannot claim refund of input tax. The said provision is referred to for the purposes of showing that, in order to avail any concession or exemption from tax on the ground that the sale transaction in question was an export sale, documents to show that the export proceeds wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s cannot take a stand that the transaction in question was not an export sale transaction for the purposes of exempting the transaction from the levy of CST under the CST Act. There is yet another aspect of the matter. The stand of the respondents would also lead to the inescapable inference that, in every situation where, a person engaged in an export sale transaction does not recover the sale consideration from the foreign buyer, the transaction itself would be treated as a local sale and not an export transaction. This can never be the case, since the non-receipt of sale consideration cannot be a ground for the taxing authority under the CST Act to levy tax on turnover which, even according to the Department, the assessee had not receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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