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TMI Blog2017 (5) TMI 1610X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal (Additional Bench) Madurai dated 05.03.2003, 03.12.2001 and 03.12.2001 passed in M.T.S.A.No.906, 126 and 129 of 2001, respectively. 3. The issue involved in these cases are as to whether the purchase of horn meal and hoof meal and consequential export thereof is exempted from levy of tax in terms of Section 5(3) of the Central Sales Tax, 1956 (for brevity, "the Act"). Considering the very same issue, this Court in T.C.Nos.293, 300 & 188 of 2011, dated 04.05.2017, after carefully analyzing various Judgments elaborately, on this aspect, has held as follows:- "3. The question, which arose for consideration before the Tribunal in all these three cases, is as to whether the purchase of horn meal and hoof meal and consequential export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... izers (P) Ltd., Vs. The Deputy Commercial Tax Officer Ettayapuram in A.P.No. 121 of 1997 dated 30.08.1999. The Revenue contented that the horn meal cannot be branded as 'manure', as it has been used other than manure. Therefore, it was contented that most accepted and most prevalent test, which is commonly known as "Common Parlance Test" has to be applied and if the same is done, it will not qualify for being termed as "organic manure" to get the benefit of exemption from the sales tax. Further, it was submitted that the use of horn meal is not solely as a manure, but, it is widely used in button making and as contents of fire extinguisher. 5. The Appellate Assistant Commissioner, after taking note of the fact that the purchase eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be whether the transaction will not become an export sale, if there has been an intermediary process, as stated by the Revenue by adding chemicals to the said product and whether this would change the nature of transaction. The answer to the said question should be in negative, in the light of the decision of the Hon'ble Supreme Court in the case of Ferro Alloys Corporation Limited Vs. Union of India, reported in 1999 2 SCC 198. After analyzing Section 5(3) of the Act, the Hon'ble Supreme Court pointed out that (1) the sale occasions the export, (2) the sale is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India; and (3) the last sale of goods preceding the sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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