TAWAKKAL TANNING COMPANY Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE only question that arises in this tax case is whether the assessee is entitled to claim exemption on a turnover of Rs. 18, 09, 254.44 under section 5(3) of the Central Sales Tax Act.

(2.) THE assessee claimed the said exemption on the ground that the turnover represents penultimate sales which occasioned the export, and therefore, the turnover is entitled to exemption under section 5(3) of the Act.

(3.) THE assessee in this case had merely produced certain affidavits from the exporters to the effect that they have purchased goods from the assessee for export by them in fulfilment of their export commitment with their foreign buyers and that, therefore, the sales are entitled to exemption. THE assessing authority did not give any weight to the affidavits filed by the assessee and held that in the absence of production of documentary evidence to show that the sales by the assessee was a penultimate sale before export, the assessee cannot be allowed exemption.