w w w . L a w y e r S e r v i c e s . i n



K.P.L. International Limited, Represented by it Senior Vice President, R.P. Mundra v/s The Commercial Tax Officer Saidapet Assessment Circle, Chennai


Company & Directors' Information:- K N INTERNATIONAL LIMITED [Active] CIN = U45201UP2002PLC026841

Company & Directors' Information:- V AND S INTERNATIONAL PVT LTD [Active] CIN = U74899DL1992PTC049964

Company & Directors' Information:- S S A INTERNATIONAL LTD [Active] CIN = U15122DL1995PLC068186

Company & Directors' Information:- A T N INTERNATIONAL LIMITED [Active] CIN = L65993WB1983PLC080793

Company & Directors' Information:- D D INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909PB1995PTC016929

Company & Directors' Information:- T K INTERNATIONAL LIMITED [Active] CIN = U55101OR1982PLC001092

Company & Directors' Information:- SENIOR INDIA PRIVATE LIMITED [Active] CIN = U74999DL1996PTC082386

Company & Directors' Information:- N R INTERNATIONAL LIMITED [Active] CIN = L74999WB1991PLC051738

Company & Directors' Information:- K J INTERNATIONAL LIMITED [Active] CIN = L15142PB1993PLC011274

Company & Directors' Information:- A K S INTERNATIONAL LIMITED [Active] CIN = U74899DL1996PLC076327

Company & Directors' Information:- S P INTERNATIONAL PRIVATE LIMITED [Active] CIN = U70100WB1994PTC063228

Company & Directors' Information:- I. B. COMMERCIAL PRIVATE LIMITED [Active] CIN = U70101MH2007PTC167888

Company & Directors' Information:- KPL INTERNATIONAL LIMITED [Active] CIN = U23209DL1974PLC029068

Company & Directors' Information:- B. K. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74999DL2006PTC157013

Company & Directors' Information:- R S C INTERNATIONAL LIMITED [Active] CIN = L17124RJ1993PLC007136

Company & Directors' Information:- J C INTERNATIONAL LIMITED [Active] CIN = U51109WB1999PLC089037

Company & Directors' Information:- M T L INTERNATIONAL PRIVATE LIMITED [Amalgamated] CIN = U24219UP2001PTC025965

Company & Directors' Information:- T C N S INTERNATIONAL PRIVATE LIMITED [Amalgamated] CIN = U51311DL1996PTC080096

Company & Directors' Information:- K V S INTERNATIONAL PRIVATE LIMITED [Active] CIN = U18101DL2003PTC120770

Company & Directors' Information:- R. M. COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2007PTC119841

Company & Directors' Information:- G N INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909DL2001PTC110766

Company & Directors' Information:- S H A M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U45200MH1994PTC079867

Company & Directors' Information:- G L COMMERCIAL LIMITED [Active] CIN = U74130DL1985PLC020182

Company & Directors' Information:- M K INTERNATIONAL LIMITED [Active] CIN = U51909DL1996PLC083430

Company & Directors' Information:- V. G. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51101DL2007PTC162540

Company & Directors' Information:- D R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U24132DL1996PTC079867

Company & Directors' Information:- R H INTERNATIONAL LIMITED [Active] CIN = U72900DL2007PLC159452

Company & Directors' Information:- T. R. COMMERCIAL PRIVATE LIMITED [Active] CIN = U67120OR2008PTC010275

Company & Directors' Information:- G & G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U17120DL2012PTC234047

Company & Directors' Information:- A & D INTERNATIONAL PRIVATE LIMITED [Active] CIN = U36109RJ2007PTC024176

Company & Directors' Information:- K A I INTERNATIONAL PRIVATE LIMITED [Active] CIN = U13100OR2007PTC009647

Company & Directors' Information:- C G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U99999MH1996PTC097577

Company & Directors' Information:- H C COMMERCIAL LTD [Active] CIN = U72300WB1970PLC027736

Company & Directors' Information:- M B COMMERCIAL CO LTD [Active] CIN = L51909WB1960PLC024849

Company & Directors' Information:- M B COMMERCIAL CO LTD [Active] CIN = U51909WB1960PLC024849

Company & Directors' Information:- A R COMMERCIAL PRIVATE LIMITED [Active] CIN = U17210WB2011PTC170257

Company & Directors' Information:- K C INTERNATIONAL LIMITED [Active] CIN = U74899DL1994PLC060402

Company & Directors' Information:- M P INTERNATIONAL PRIVATE LIMITED [Active] CIN = U29130MH1997PTC107943

Company & Directors' Information:- A S INTERNATIONAL LIMITED [Strike Off] CIN = U74899DL1993PLC056158

Company & Directors' Information:- S. D. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74900UP2008PTC036047

Company & Directors' Information:- S AND I INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909DL1995PTC072210

Company & Directors' Information:- L T INTERNATIONAL LIMITED [Active] CIN = U74899DL1999PLC097892

Company & Directors' Information:- A. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51102GJ2008PTC053840

Company & Directors' Information:- S J M INTERNATIONAL LIMITED [Active] CIN = U52110DL1987PLC028571

Company & Directors' Information:- S B S INTERNATIONAL PRIVATE LIMITED [Active] CIN = U18101DL1997PTC085878

Company & Directors' Information:- V & G COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909MH2011PTC213338

Company & Directors' Information:- R. A. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51225DL2008PTC177405

Company & Directors' Information:- H G COMMERCIAL PVT LTD [Active] CIN = U52190WB1991PTC050743

Company & Directors' Information:- B G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U50300PB2014PTC038889

Company & Directors' Information:- S F INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74999PB2000PTC023654

Company & Directors' Information:- S B P COMMERCIAL PVT LTD [Active] CIN = U51101AS1996PTC004692

Company & Directors' Information:- I K INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1995PTC066267

Company & Directors' Information:- C K INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1991PTC045625

Company & Directors' Information:- L A INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909PB2010PTC033683

Company & Directors' Information:- H R V INTERNATIONAL PRIVATE LIMITED [Amalgamated] CIN = U74899UP1993PTC057665

Company & Directors' Information:- R K COMMERCIAL LTD [Active] CIN = L65993WB1982PLC035298

Company & Directors' Information:- K P INTERNATIONAL PRIVATE LIMITED [Active] CIN = U24110GJ2007PTC050026

Company & Directors' Information:- L R COMMERCIAL PVT LTD [Active] CIN = U70102WB1995PTC073665

Company & Directors' Information:- V S INTERNATIONAL PRIVATE LIMITED [Active] CIN = U85100MH1997PTC109647

Company & Directors' Information:- N N INTERNATIONAL PRIVATE LIMITED [Active] CIN = U01111DL1999PTC099094

Company & Directors' Information:- S R V INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74140DL2012PTC243060

Company & Directors' Information:- A. R. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51900MH2010PTC228539

Company & Directors' Information:- B R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1993PTC055562

Company & Directors' Information:- M J INTERNATIONAL PRIVATE LIMITED [Amalgamated] CIN = U74899DL1982PTC013231

Company & Directors' Information:- D N INTERNATIONAL LIMITED [Active] CIN = U36911TN1996PLC034205

Company & Directors' Information:- M. H. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U70102DL2007PTC164267

Company & Directors' Information:- M G M INTERNATIONAL PVT LTD [Active] CIN = U74899DL1982PTC013580

Company & Directors' Information:- J K COMMERCIAL CORPN LTD [Strike Off] CIN = U65923UP1943PLC001188

Company & Directors' Information:- J J INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51109DL1992PTC047657

Company & Directors' Information:- H D INTERNATIONAL LIMITED [Active] CIN = U74899DL1994PLC060720

Company & Directors' Information:- K. A. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51101UP2012PTC049338

Company & Directors' Information:- J & G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U18109DL2012PTC238392

Company & Directors' Information:- K R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U17291DL2008PTC172188

Company & Directors' Information:- S P INTERNATIONAL PVT LTD [Strike Off] CIN = U99999UP1965PTC003091

Company & Directors' Information:- M M K COMMERCIAL PRIVATE LIMITED [Active] CIN = U27100WB2008PTC128229

Company & Directors' Information:- M G B COMMERCIAL PVT LTD [Amalgamated] CIN = U74950WB1993PTC060732

Company & Directors' Information:- V A M COMMERCIAL CO LTD [Active] CIN = U51909WB1983PLC036163

Company & Directors' Information:- B M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1992PTC048736

Company & Directors' Information:- S G INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51109WB1998PTC086547

Company & Directors' Information:- B N INTERNATIONAL PRIVATE LIMITED [Active] CIN = U15412WB1999PTC089316

Company & Directors' Information:- V A INTERNATIONAL PRIVATE LIMITED [Active] CIN = U01111DL2000PTC104712

Company & Directors' Information:- S. J. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U27310DL2007PTC169438

Company & Directors' Information:- R C COMMERCIAL PRIVATE LIMITED [Active] CIN = U67120UP1992PTC014057

Company & Directors' Information:- G. S. C. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U29120MH1994PTC080380

Company & Directors' Information:- A J INTERNATIONAL PRIVATE LIMITED [Converted to LLP] CIN = U74899DL1994PTC060818

Company & Directors' Information:- J S M INTERNATIONAL LIMITED [Active] CIN = U85110KA1996PLC020046

Company & Directors' Information:- D G COMMERCIAL PRIVATE LIMITED [Converted to LLP] CIN = U52100AS2007PTC008457

Company & Directors' Information:- N M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74120MH2012PTC234492

Company & Directors' Information:- S S M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909DL1997PTC089876

Company & Directors' Information:- A P J INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51909HR2010PTC040304

Company & Directors' Information:- T. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U72900DL1997PTC091049

Company & Directors' Information:- V R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51101UP2011PTC043952

Company & Directors' Information:- M E C INTERNATIONAL PRIVATE LIMITED [Active] CIN = U33111GJ1963PTC082423

Company & Directors' Information:- J K INTERNATIONAL PRIVATE LIMITED [Active] CIN = U01100MH2004PTC144492

Company & Directors' Information:- D. S. R. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74999UP2010PTC039954

Company & Directors' Information:- R B INTERNATIONAL LTD [Strike Off] CIN = U18101WB1993PLC059515

Company & Directors' Information:- P Y INTERNATIONAL PRIVATE LIMITED [Converted to LLP] CIN = U51102RJ1995PTC010133

Company & Directors' Information:- R C INTERNATIONAL LIMITED [Strike Off] CIN = U51909TG1991PLC012477

Company & Directors' Information:- I AND A INTERNATIONAL PRIVATE LIMITED [Active] CIN = U72200TG1995PTC019936

Company & Directors' Information:- P V INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1998PTC094598

Company & Directors' Information:- I B INTERNATIONAL PRIVATE LIMITED [Under Process of Striking Off] CIN = U72200DL2000PTC105735

Company & Directors' Information:- A M INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC066228

Company & Directors' Information:- Z. H. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U21098MH2010PTC210735

Company & Directors' Information:- J R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909TN2002PTC048744

Company & Directors' Information:- L S INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74999DL2009PTC193390

Company & Directors' Information:- M B INTERNATIONAL PVT LTD [Strike Off] CIN = U52190DL2001PTC110572

Company & Directors' Information:- O K R INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74900DL1996PTC077152

Company & Directors' Information:- B B C INTERNATIONAL PVT LTD [Strike Off] CIN = U25209WB1984PTC037383

Company & Directors' Information:- K S INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51909MH2001PTC134345

Company & Directors' Information:- A TO Z INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51101TN1992PTC022507

Company & Directors' Information:- J B COMMERCIAL CO PVT LTD [Active] CIN = U51909WB1980PTC033099

Company & Directors' Information:- V & S COMMERCIAL PVT LTD [Active] CIN = U51909CT2006PTC001660

Company & Directors' Information:- A-Z COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109DL1993PTC053697

Company & Directors' Information:- P J COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U52190WB2009PTC140508

Company & Directors' Information:- P M COMMERCIAL CO LTD [Active] CIN = U51909WB1982PLC035383

Company & Directors' Information:- J M COMMERCIAL & CO LTD [Converted to LLP] CIN = U67120DL1982PLC242476

Company & Directors' Information:- C & A INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51900MH1982PTC026718

Company & Directors' Information:- S P COMMERCIAL CO LTD [Strike Off] CIN = U45201WB1982PLC035237

Company & Directors' Information:- B B COMMERCIAL LTD [Active] CIN = L51909WB1980PLC033130

Company & Directors' Information:- T T COMMERCIAL CO PVT LTD [Active] CIN = U70101WB1995PTC075032

Company & Directors' Information:- W & F COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2004PTC098442

Company & Directors' Information:- J S INTERNATIONAL PVT LTD [Strike Off] CIN = U51900MH1982PTC027604

Company & Directors' Information:- N P P COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909DL2004PTC127585

Company & Directors' Information:- T S MUNDRA 4 CO LTD [Active] CIN = U74140WB1982PLC035124

Company & Directors' Information:- A C INDIA INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1989PTC034784

Company & Directors' Information:- A. T. COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2008PTC127621

Company & Directors' Information:- U S COMMERCIAL PVT LTD [Active] CIN = U51502WB1992PTC057239

Company & Directors' Information:- A D COMMERCIAL INDIA PRIVATE LIMITED [Active] CIN = U51109AS1999PTC005668

Company & Directors' Information:- I D COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109WB1980PTC032739

Company & Directors' Information:- INDIA INTERNATIONAL COMPANY PRIVATE LIMITED [Active] CIN = U51228MH1955PTC009483

Company & Directors' Information:- S G COMMERCIAL CO PVT LTD [Strike Off] CIN = U15312WB1955PTC022120

Company & Directors' Information:- CIRCLE E INTERNATIONAL PRIVATE LIMITED [Active] CIN = U36999DL2020PTC366716

Company & Directors' Information:- A & M COMMERCIAL PRIVATE LIMITED [Active] CIN = U72900DL2000PTC106023

Company & Directors' Information:- J. D. COMMERCIAL PRIVATE LIMITED [Active] CIN = U72200DL2009PTC188147

Company & Directors' Information:- J. D. COMMERCIAL PRIVATE LIMITED [Active] CIN = U34100DL2009PTC188147

Company & Directors' Information:- B COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U60230OR2011PTC014188

Company & Directors' Information:- M G COMMERCIAL PVT LTD [Active] CIN = U51109WB1960PTC024564

Company & Directors' Information:- K P COMMERCIAL PRIVATE LIMITED [Active] CIN = U72200GJ1999PTC036317

Company & Directors' Information:- R K INTERNATIONAL PVT LTD [Strike Off] CIN = U63040PB1982PTC004926

Company & Directors' Information:- B S COMMERCIAL COMPANY PVT LTD [Strike Off] CIN = U70101WB1985PTC038889

Company & Directors' Information:- L & P INTERNATIONAL PRIVATE LIMITED [Active] CIN = U52100DL2016PTC292025

Company & Directors' Information:- A S COMMERCIAL PVT LTD [Active] CIN = U51909WB1989PTC047016

Company & Directors' Information:- S N H P COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109WB2005PTC101704

Company & Directors' Information:- H M COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U52599WB2007PTC112975

Company & Directors' Information:- S. V. COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2010PTC145115

Company & Directors' Information:- R B N INTERNATIONAL PRIVATE LIMITED [Active] CIN = U52300DL2012PTC243998

Company & Directors' Information:- P AND P INTERNATIONAL PRIVATE LIMITED. [Strike Off] CIN = U24100OR1993PTC003244

Company & Directors' Information:- E C INTERNATIONAL PVT LTD [Strike Off] CIN = U99999DL1982PTC013146

Company & Directors' Information:- S R COMMERCIAL PVT LTD [Active] CIN = U27209WB1987PTC041901

Company & Directors' Information:- G R COMMERCIAL PRIVATE LIMITED [Active] CIN = U74899DL2000PTC108839

Company & Directors' Information:- M M INTERNATIONAL PVT LTD [Converted to LLP] CIN = U51312DL1977PTC008583

Company & Directors' Information:- T J COMMERCIAL PRIVATE LIMITED [Strike Off] CIN = U51434WB2001PTC093979

Company & Directors' Information:- KPL (INDIA) PRIVATE LIMITED [Strike Off] CIN = U29191DL1997PTC090235

Company & Directors' Information:- A S J COMMERCIAL PRIVATE LIMITED [Active] CIN = U15497DL2012PTC230407

Company & Directors' Information:- A K INDIA INTERNATIONAL PRIVATE LTD [Strike Off] CIN = U45201DL1981PTC012389

Company & Directors' Information:- S B COMMERCIAL PVT LTD [Strike Off] CIN = U99999MH1982PTC028334

Company & Directors' Information:- P P COMMERCIAL PVT LTD [Strike Off] CIN = U51909WB1986PTC041237

Company & Directors' Information:- B V COMMERCIAL PVT LTD [Active] CIN = U51109WB2006PTC108218

Company & Directors' Information:- D S COMMERCIAL PVT LTD [Strike Off] CIN = U26101WB1958PTC023936

Company & Directors' Information:- S R M COMMERCIAL PRIVATE LIMITED [Active] CIN = U51909WB2009PTC137093

Company & Directors' Information:- O P INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U55101PB2013PTC037499

Company & Directors' Information:- J & A INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51900PB2013PTC037302

Company & Directors' Information:- Y. A. INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74900RJ2012PTC040431

Company & Directors' Information:- H T COMMERCIAL PRIVATE LIMITED [Active] CIN = U51109MH2010PTC209413

Company & Directors' Information:- D & A INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74999MH2015PTC262713

Company & Directors' Information:- R L INTERNATIONAL PRIVATE LIMITED [Active] CIN = U18204UP2016PTC076344

Company & Directors' Information:- V P S INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U93030UP2014PTC066242

Company & Directors' Information:- B C COMMERCIAL CO PVT LTD [Active] CIN = U51109WB1987PTC043138

Company & Directors' Information:- M V COMMERCIAL PRIVATE LIMITED [Active] CIN = U18101WB2010PTC150651

Company & Directors' Information:- J V INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51102DL2012PTC240197

Company & Directors' Information:- S R L INTERNATIONAL PRIVATE LIMITED [Under Process of Striking Off] CIN = U20296AP2013PTC085533

Company & Directors' Information:- U B COMMERCIAL PVT LTD [Strike Off] CIN = U51229WB1996PTC077559

Company & Directors' Information:- M D INTERNATIONAL LIMITED [Active] CIN = U74140MH1981PTC025007

Company & Directors' Information:- INTERNATIONAL COMMERCIAL CORPORATION PRIVATE LIMITED [Dissolved] CIN = U99999KA1947PTC001117

Company & Directors' Information:- D C M INTERNATIONAL LTD. [Strike Off] CIN = U99999DL2000PTC004208

    W.P. Nos. 1776 & 1777 of 2010

    Decided On, 17 October 2019

    At, High Court of Judicature at Madras

    By, THE HONOURABLE DR.(MRS.) JUSTICE ANITA SUMANTH

    For the Petitioner: N. Inbarajan, Advocate. For the Respondents: V. Haribabu, Additional Government Pleader.



Judgment Text


(Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ or order of direction or any other Writ in the nature Writ of Certiorari, calling for the records on the files of the respondent herein in his CST No.732097/2004-05 & TNGST No.6221830/2004-05 dated 24.12.2009 and quash the same.)

1. Two orders of assessments are impugned before me, one framed in terms of the provisions of the Tamil Nadu General Sales Tax Act, 1959 (in short ' TNGST Act') and second in terms of the Central Sales Tax Act, 1956 (in short 'CST Act') for the period 2004-05.

2. The petitioner is a dealer in chemicals and had supplied a chemical by the name (Carnal) Tri-Polyphosphate (in short 'chemical'), against Form H declarations to exporters. The exporters were engaged in the export of shirmp ('seafood') that had been treated by dipping the same in the chemical supplied by the petitioner. Complete documentation in regard to the export transactions including bills of lading have been placed on record by the petitioner at the time of assessment. Admittedly, supplies of the chemicals raw ice and Carnal/Tri-Polyphosphate had been effected by the petitioner to exporters of seafood to various destinations all over the world. The seafood had been treated by dipping in the chemical, the purpose of dipping being the preservation of the seafood to ensure that there is no deterioration thereof during the process of export.

3. On the aforesaid admitted facts, the petitioner claimed an exemption in terms of Section 5(3) of the CST Act on the ground that the transactions of supply of chemicals would constitute sale 'in the course of export', the turnover from which was not liable to tax.

4. Initially proceedings under the TNGST and CST Acts had been completed by orders of assessment both dated 19.10.2006, inter alia, noting specifically the claim of exemption against Form H, both for domestic as well as central sales tax. Notices were thereafter issued by the respondent seeking to revise the grant of exemption on the ground that the chemicals supplied had not themselves been exported and what had been exported was only the seafood. Thus, according to the Assessing Officer, there was a lack of identity between the commodity supplied by the petitioner and that exported, as a result that the sale was not 'in the course of export'. The claim for exemption in terms of Section 5(3) was, according to the officer, liable to be rejected. Despite objections from the petitioner, the pre-assessment proposals were confirmed and the impugned orders passed.

5. Before me Mr.N.Inbarajan, learned counsel appearing for the petitioner points out that the chemicals supplied by the petitioner were in the nature of a chemical dip, controlled by strict percentage of ingredients, time of soaking, stirring methodology and other parameters to ensure a specific concoction into which the seafood would be dipped. The treatment of the seafood and the composition of the dip is recorded in the order of assessment as follows:

“D. CHEMICAL DIP:-the product shall be treated as follows:

(i) Mix, by weight, a solution of 2% Carnal 659s, 2% salt in 96% chilled water in DEPB declaration:-(Annexure-III)

“1. That the quality and specification of the goods as stated in the Shipping Bills are in accordance with the terms of the exports contracts entered into with the buyer/consignee pursuance of which the goods are being exported”.

b) Order dated 9/6/2004 issued by Tvl.Peswcanova Foods (India) P.Ltd.

“Product: Black Tiger Peeled and deveined shrimps block frozen (only dark and blusih color shrimps treated with CARNAL and salt.”

c) Order dated 13/06/2005

“(A) Product to be shipped only on approval of quality after inspection”.

(TREATMENT 2 TO 3 % CARNAL & 2% SALT)

d) Order dated 31/8/2005 issued by Tvl.C.E.P.International Inc., Canada

“Product: EZ Peel Black Tiger Headless Shell On Shrimps

Treated with CARNAL & salt”.

6. The buyer specifically required treatment of the seafood in the specified customised chemical dip supplied by the petitioner to the exporter.

7. Neither the orders of assessment nor Mr. V. Haribabu, learned AGP would dispute the position that the purpose of dipping is to ensure preservation and maintenance of the quality of the seafood till it arrived for consumption in the destination country.

8. Learned counsel for the petitioner relies on the following judgments of the Supreme Court: (i) Vijayalaxmi Cashew Company v. Deputy Commercial Tax Officer [(1996) 100 STC 571]; (ii) Satnam Overseas (Export) v. State of Haryana [(2003) 130 STC 107].

9. The Supreme Court, in the case of State of Karnataka Vs. Azad Coach Builders Pvt. Ltd. and Another [(2010) 36 VST 1] had occasion to decide whether supply of bus bodies by the assessee in that case to an exporter, who had ultimately exported buses that were finished in all respects, would be entitled to a claim under Section 5(3) of the CST Act. The Bench considered the earlier judgments rendered by the Supreme Court in Vijaylaxmi Cashew Company (supra) and Santham Overseas (Export) (supra) and after a detailed examination of the matter, set out the test and principles that would emerge upon analysing the Statement of Objects and Reasons for Amending Act 103 of 1976, that introduced Section 5(3) of the Act, as follows:

When we analyze all these decisions in the light of the Statement of Objects and Reasons of the Amending Act 103 of 1976 and on the interpretation placed on Section 5(3) of the CST Act, the following principles emerge:

- To constitute a sale in the course of export there must be an intention on the part of both the buyer and the seller to export;

- There must be obligation to export, and there must be an actual export.

- The obligation may arise by reason of statute, contract between the parties, or from mutual understanding or agreement between them, or even from the nature of the transaction which links the sale to export.

- To occasion export there must exist such a bond between the contract of sale and the actual exportation, that each link is inextricably connected with the one immediately preceding it, without which a transaction sale cannot be called a sale in the course of export of goods out of the territory of India.

10. The Statement of Objects and Reasons that has been noted by the Supreme Court is extracted hereunder:

Before examining the rival contentions of the parties, it would be appropriate to refer to the Statement of Objects and Reasons of the Amending Act 103 of 1976 by which Section 5(3) of the CST Act was added. The relevant portion of the Statement of Objects and Reasons reads as under:

".....According to the Export Control Orders, exports of certain goods can be made only by specified agencies such as the State Trading Corporations. In other cases also, manufacturers of goods, particularly in the small scale and medium sectors, have to depend upon some experienced export house for exporting the goods because special expertise is needed for carrying on export trade. A sale of goods made to an export canalizing agency such as the State Trading Corporation or to an export house to enable such agency or export house to export those goods in compliance with an existing contract or order is inextricably connected with the export of the goods. Further, if such sales do not qualify as sales in the course of export, they would be liable to States sales tax and there would be a corresponding increase in the price of the goods. This would make our exports uncompetitive in the fiercely competitive international markets. It is, therefore, proposed to amend, with effect from the beginning of the current financial year, Section 5 of the Central Sales Tax Act to provide that the last sale or purchase of any goods preceding the sale or purchase occasioning export of those goods out of the territory of India shall also be deemed to be in the course of such export if such last sale or purchase took place after, and was for the purpose of complying with, the agreement or order, for, or in relation to, such export."

11. The provisions of Section 5(3) of the CST Act are relevant for our understanding of the matter and read as follows:

5.When is a sale or purchase of goods said to take place in the course of import or export.-

(3) Notwithstanding anything contained in sub-section (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the Territory of India shall also be deemed to be in the course of such export, if such last sale or purchase took place after, and was for the purpose of complying with, the agreement or order for or in relation to such export.

12. In conclusion the Bench holds as follows:

It all depends on the question as to whether the sale or purchase is inextricably connected with the export of goods and not a remote connection as tried to be projected by the counsel. The connection between the penultimate sale and the export of goods should not be casual, accidental or fortuitous, but real, intimate and inter linked, which depends upon the nature of the agreement the exporter has with the foreign buyer and the local manufacturer, the integrated nature of the transactions and the

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nexus between the penultimate sale and the export sale. 13. In the present case, the chemical dip, which has been supplied by the petitioner to the exporter, forms a critical and vital link in the chain of export seeing as the commodity actually exported, seafood, could not have been exported without chemical dipping. In fact, the invoice of the exporter stipulates that the seafood shall be dipped in the specific chemical mix that has been supplied by the petitioner. Even if that were not so, seafood, being perishable would have to be preserved till such time it is received at its destination. In such a case, all materials utilised/consumed to aid the proper delivery of the seafood at its destination would be necessary for the purpose of export. The use of the phrase occasioning the export in 5(3) refers to all processes that are critical and vital for the process of export itself and the process of dipping as in the present case, is one such process. 14. The impugned orders are set aside and the writ petitions allowed. No costs.
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