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TMI Blog2018 (3) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal is perverse and contrary to the factual matrix of the case, since the issue regarding the fact that the raw skins were purchased pursuant to the export order was neither disputed not raised or argued before the assessing authority or the appellate authority. (ii). Whether the Appellate Tribunal was correct in arriving at an erroneous conclusion, contrary to the facts of the case being that the petitioner had purchased the raw skins pursuant to the export order without granting an opportunity to the petitioner to prove the same. (iii). Whether the Appellate Tribunal committed an error in not setting aside the order of the lower authorities following the decision reported in 108 STC 258 arising out of the Special Leave Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in 73 STC 228 would encompass right from the raw stage till the finishing is done, issued by the competent authority under the Act can be ignored. (vii). Whether the impugned order of the Appellate Tribunal could be sustained in view of the order passed by the Division Bench of this Hon'ble Court in T.C.(R) Nos.24 to 26 ot 2011, dated 19/6/2013 in the case of the petitioner themselves, allowing the Tax case by setting aside the order of the Appellate Tribunal. 2. Attention of this Court was invited to an order in Tax Case Revision Petition Nos.22 to 24 of 2011, dated 19/6/2013, wherein, on identical set of facts, and following a Constitution Bench Judgment of the Hon'ble Supreme Court in the State of Karnataka Vs. Azad Coach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench, in T.C.Nos.22 to 24 of 2011, dated 19.06.2013 are reproduced hereunder: "2. The facts herein are that assessee is the purchaser of raw hides and skins. After purchasing them from within the State, they exported the dressed hides and skins to foreign countries. Thus, the question herein is whether the assessee is entitled to exemption under Section 5(3) of the Central Sales Tax Act. 3. Although originally exemption was granted in favour of the assessee, subsequently, the assessment was sought to be revised, proposing assessment under Section 7-A(1)(c) of the Tamil Nadu General Sales Tax Act. Act, on the ground that the assessee purchased raw hides and skins and exported dressed hides and skins and hence, were different goods. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the exported goods are one and the same for the purpose of claiming penultimate sale exemption under Section 5(3) of the Central Sales Tax Act, a constitution Bench of the Apex Court, in the decision reported in [2010] 36 VST 1 (SC) (State of Karnataka Vs. Azad Coach Builders (P) Ltd.), considered in detail the said issue and ultimately held as follows: "25. Therefore, the test to be applied is, whether there is an in-severable link between the local sale or purchase on export and if it is clear that the local sale or purchase between the parties is inextricably linked with the export 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." ..... X X X X Extracts X X X X X X X X Extracts X X X X
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