GUPTA ENTERPRISES Vs. COMMERCIAL TAX OFFICER; INSPECTING ASSISTANT COMMISSIONER OF AGRICULTURAL INCOME TAXES AND SALES TAX; DIVISIONAL FOREST OFFICER, MUNNAR DIVISION; FOREST RANGE OFFICER, MARAYOOR RANGE, MUNNAR DIVISION

JUDGEMENT

(1.) Whether the 'penultimate sale' of sandal wood by the Forest Department prior to the export of sandal wood flakes, chips/dust by the appellant (after conversion, making it an exportable commodity in view of the fact that sandal wood is a restricted item, which cannot, as such, be exported) will come within the purview of Section 5(3) of the CST Act to get exemption from the payment of tax, is the common issue involved in these cases. Will the distinction drawn by the Constitution Bench of the Apex Court in State of Karnataka vs. Azad Coach Builders Private Limited and another, 2010 9 SCC 524 (Paragraph 27 and 28)in respect of the "Same Goods Theory" come to the rescue of the appellant in the given set of facts and circumstances, is the further point to be analysed.

(2.) W.A.No.2253 of 2006 is treated as the lead case.

(3.) Heard Mr. K. Kumar, the learned counsel appearing for the appellant and Mr. S.Sudhish Kumar, Sr. Government Pleader (Taxes) appearing for the State/Department at length.