HC upheld denial of CST exemption on sale to merchant exporter

Azam Laminators (P) Limited Vs Commercial Tax Officer (Madras High Court) The specific case of the petitioner is that the petitioner had effected sale of M.G. Plain Kraft Paper to a merchant exporter, who, in turn had received a purchase order from a buyer from Kuala Lumpur, Malaysia for Parcel Leaf Size and that the merchant exporter also exported the goods to the overseas buyer from Malaysia and the merchant exporter, therefore issued Form ‘H’ to the petitioner. The specific case of the petitioner is that the impugned order passed by the Appellate Tribunal is erroneous inasmuch a...