Dismissed

The State of Andhra Pradesh, v. M/s. Kalyana Chakravarthi Cashew Industries

Telangana HC13 Feb 2014TREVC/60/2014

Case brief

AI extract

What is this about?

The High Court dismissed a Tax Revision filed by the Revenue against the Sales Tax Appellate Tribunal. The Tribunal had allowed an assessee's claim for exemption on export sales to Nepal. The Court upheld the finding that a customs entry certificate negated the need for transport documents, granting exemption under Section 5(3) of the Central Sales Tax Act, 1956.

What did the court decide?

The Tax Revision Case No.60 of 2014 is dismissed, upholding the exemption on export sales.

The State of Andhra Pradesh, Vs M/s. Kalyana… — Consumer Protection | Telangana HC (2014)

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HON’BLE SRI JUSTICE ASHUTOSH MOHUNTA

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AND

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HON’BLE SRI JUSTICE M. SATYANARAYANA MURTHY

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TAX REVISION CASE No.60 OF 2014

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O R D E R: (Per Hon’ble Sri Justice Ashutosh Mohunta)

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The Revenue has impugned the order dated 11.10.2011, passed by the Andhra Pradesh Sales Tax Appellate Tribunal, Visakhapatnam, vide which, the appeal filed by the respondent herein was allowed, in part.

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The brief facts of the case are that, the respondent herein was a registered dealer on the rolls of the Commercial Tax Officer, Kasibugga Circle, Vizianagaram Division, and did business in cashew nuts and cashew kernel. The respondent made export sales to a dealer of Nepal and claimed exemption on such sales, under Section 5(1) of Central Sales Tax Act, 1956 (For short, ‘the Act’), which claim was rejected by the Deputy Commercial Tax Officer and levied tax on export sales of Rs.72,000/- on the ground that the respondent has not produced any copy of the agreement made with foreign buyer and failed to produce any proof to show that cashew nuts and kernel were moved from Palasa to Nepal. Hence, the respondent is not entitled to claim any exemption.

¶8

The aforesaid order was challenged by the respondent before the Sales Tax Appellate Tribunal, in Tribunal Appeal No.557 of 2003. The Appellate Tribunal accepted the contention of the respondent and held that a certificate has been issued by the Nepal Customs Officer indicating the entrance of cashew nuts and kernel into Nepal, it is not necessary to produce transport document proving the movement of goods from Palasa to Nepal.

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In the present case, it has been proved by the respondent by showing a certificate issued by the Nepal Customs Officer that the cashew nuts and kernel entered into Nepal, then it is clear that the cashew nuts and kernel were moved out of the State and, therefore, the respondent is entitled to claim exemption under Section 5(3) of the Act.

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In view of the above observation, we find no merit in this Revision and the same is liable to be dismissed.

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Accordingly, the Tax Revision Case is dismissed.

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In consequence, Miscellaneous Petitions, if any, pending in this Case, shall stand dismissed. No order as to costs.

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_____________________________ ASHUTOSH MOHUNTA, J

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_____________________________ M. SATYANARAYANA MURTHY, J

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Date.13-02-2014 Dsh

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HON’BLE SRI JUSTICE ASHUTOSH MOHUNTA

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AND

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HON’BLE SRI JUSTICE M. SATYANARAYANA MURTHY

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202

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TAX REVISION CASE No.60 OF 2014

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(Order of the Division Bench delivered by Hon’ble Sri Justice Ashutosh Mohunta)

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Date.13.02.2014

¶23

DSH

The State of Andhra Pradesh, v. M/s. Kalyana Chakravarthi Cashew Industries

Case brief

What is this about?

What did the court decide?

The State of Andhra Pradesh, v. M/s. Kalyana Chakravarthi Cashew Industries

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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