ALLIED GLASSES PVT. LTD. Vs. COMMISSIONER, COMMERCIAL TAXES

JUDGEMENT

(1.) HEARD Shubham Agrawal, learned counsel for the applicant and Sri. B.K. Pandey learned Standing Counsel for the respondent.

(2.) ADMIT on the following questions of law: -

(3.) BRIEFLY stated the facts of the present case are that during the A.Y. 2007 -08, the applicant sold toughened glass of Rs. 8,36,730/ - to one M/s. Titan Energy System Limited, Andhra Pradesh who has exported solar module, accessories and CIGS module. Toughened glass supplied by the petitioner were used by M/s. Titan Energy System Ltd. in the export of the aforesaid goods. The aforesaid sales were made against Form -H. The applicant, during the course of assessment proceeding; filed requisite Form -H and copies of shipping bill in respect of the aforesaid sales transaction in question. It claimed exemption under Section 5(3) of the Central Sales Tax Act, 1956. The Assessing Officer, vide assessment order dated 26.3.2010 held that the sale so made by the applicant to be interstate sale and accordingly levied central sales tax @16%. The First Appeal No. 608/2010 filed by the applicant was rejected by the Additional Commissioner Grade -II (Appeal) First, Commercial Tax, Meerut by an order dated 23.11.2013 denying the benefit of Section 5(3) of the Act on the ground that same goods have not been exported.