Exemption u/s 5(3) of CST Act cannot be invalidated for non-production of agreement between Indian exporter and foreign buyer

General Traders Vs State of Odisha (Orissa High Court)

Orissa High Court held that exporter duly discharged its burden as details duly supplied and hence mere non-production of agreement entered into between the Indian Exporter and the Foreign Buyer would not invalidate the claim of the petitioner-penultimate seller for exemption under Section 5(3) of the CST Act.

Facts-

The petitioner assailed Order passed by the learned Odisha Sales Tax Tribunal, Cuttack, raising a demand to the tune of Rs. 29,91,752/- and rejecting the claim of the petitioner-dealer for exemption from payment of Central Sales Tax under Section 5(3) of the Central Sales Tax Act, 1956 on account of inter-State sale in the course of export.

Conclusion-

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