Supreme Court · 2010 INSC 607 · Decided 14 September 2010
State of Karnataka v. Azad Coach Builders PVT.LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 607 · [2010] 12 S.C.R. 895
- Case number
- CIVIL APPEAL No. 5616/2000
- Decided
- 14 September 2010
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY, K.S. RADHAKRISHNAN, S.S. NIJJAR, SWATANTER KUMAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286, 286(1)
Headnote
895 STATE OF KARNATAKA V. AZAD COACH BUILDERS PVT.LTD. & ANR. (Civil Appeal Nos. 5616-5617 of 2000 etc.) SEPTEMBER 14, 2010 [S.H. KAPADIA,CJI., B. SUDERSHAN REDDY, K.S. PANICKER RADHAKRISHNAN, SURINDER SINGH NIJJAR AND SWATANTER KUMAR, JJ.) A B Central Sa/es Tax Act, 1956 - s. 5(3) rlw linked with the export of the goods, then the claim for exemption u/s. 5(3) is justified - In such a case, the 'Same D 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
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