Case Law Details
Case Name : State of Karnataka Vs. Azad Coach Builders Pvt. Ltd. & Anr. (Supreme Court of India)
Appeal Number : [2010-VIL12-SC-CB]
Date of Judgement/Order :
Related Assessment Year :
Courts :
Supreme Court of India
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This Article summarizes the decision of the Constitution Bench of the Supreme Court of India (SC) in the case of State of Karnataka Vs. Azad Coach Builders Pvt. Ltd. & Anr. (Assessee) [2010-VIL12-SC-CB] on the issue of eligibility of a local manufacturer/ dealer to claim exemption under section 5(3) of the Central Sales Tax Act, 1956 (CST Act) if the sale is a penultimate sale made to the exporter in connection to the export of goods. The SC held that if there is an inextricable link between the last sale and the export of goods, the same would be exempt under section 5 (3) of the CST Act.
Background
- · Section 5(3) of the CST Act provides an exemption to the last sale or purchase of goods preceding the sale or purchase occasioning the export of those goods.
- · The last sale or purchase should have taken place after and for the purpose of complying with the agreement or order in relation to such export.
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