Case Law Details
Case Name : State of Karnataka Vs. Azad Coach Builders Pvt. Ltd. & Anr. (Supreme Court of India)
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Supreme Court of India
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 Ac...
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