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TMI Blog2017 (11) TMI 1742X X X X Extracts X X X X X X X X Extracts X X X X ..... titled to claim exemption on the sale of zip fasteners to a readymade garment manufacturer, who has exported the readymade garments outside the territory of India? Held that:- The petitioner has sold zip fasteners to a manufacturer of readymade garments, who has fixed the zips in the garments and exported the garments outside the territory of India. Therefore, the transaction between the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n assessment order dated 30. 04. 2009 under the provisions of the Central Sales Tax Act, 1956 for the assessment year 2005-2006. 3. The only legal issue involved in this writ petition is whether the petitioner is entitled to claim exemption on the sale of zip fasteners to a readymade garment manufacturer, who has exported the readymade garments outside the territory of India. The respondent reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assis supplied by it. The buses were then exported by the exporter. The claim of the respondent/ assessee that its sales were penultimate sales in the course of export was rejected by the Assessing Officer on the ground that the "bus bodies" and "buses" were two different commodities and the bus bodies as such were not exported, but complete buses. The High Court held that the supply of bus bodies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... constructed and manufactured by the respondent could not be of any use in the local market. Accordingly, the respondent succeeded in satisfying the tests and was eligible to the exemption under Secion 5(3) of the Central Sales Tax Act, 1956. When the transaction between the respondent and the exporter and the transaction between the exporter and foreign buyer were inextricably connected with each ..... X X X X Extracts X X X X X X X X Extracts X X X X
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