Supreme Court of India
State of Karnataka v. Azad Coach Builders Pvt.ltd. & Anr.
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3 Supreme Court benches have cited this judgment.
From the headnote
Central Sa/es Tax Act, 1956 - s. 5(3) rlw Article 286 of the Constitution - Exemption of tax on sale of goods as penultimate sale in the course of export - Held: When the local sale or purchase between the parties is inextricably linked with the export of the goods, then the claim for exemption u/s. 5(3) is justified - In such a case, the 'Same Goods' theory has no application - The connection between the penultimate sale and export of goods should be real, intimate and inter-linked and not casual, accidental or fortuitous - The burden to establish such link is on the assessee - In the facts
Authorities it was built on
Where later benches applied it
- 2017 Macquarie Bank Limited v. Shilpi Cable Technologies Ltd.
- 2025 M/s United Spirits Ltd. v. The State of Madhya Pradesh & Ors.
- 2011 Mis. Saraf Trading Corporation Etc. Etc. v. State of Kerala
Of those, 1 relied on · 2 followed
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