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Documents citing Jayalaxmi Industries vs Deputy Commissioner Of Commercial ... on 27 February, 1996

Veerumal Monga And Sons vs State Of Haryana And Ors. on 13 July, 2000

Hence, the same does not qualify for exemption under Section 5(3) read with Clause (ca) of Section 15 of the Central Sales Tax Act, 1956, in view of [1998] 110 STC 429 (Ker) (Sovereign Spices v. State of Kerala) and [1996] 103 STC 182 (Kar) (Jayalaxmi Industries v. Deputy Commissioner of Commercial Taxes) wherein it has been held that only the last sale or purchase preceding the export sale is deemed to be a sale or purchase in the course of export. In so far as statements of objects and reasons are concerned, these are not admissible as an aid to the construction of a statute and such objects and reasons can be used for the limited purpose of ascertaining the conditions prevailing at time which actuated the sponsorer of the Bill to introduce the same and the extent and urgency of evil which he sought to remedy. These objects and reasons cannot be given a legal shape. Since the respondent-dealer had sold rice to the direct exporter, paddy purchased by him does not qualify exemption as provided under Section 5(3) of the Central Sales Tax Act, 1956. I, therefore, hold that the Tribunal was wrong to allow such deductions. Accordingly, this order of the Tribunal is reviewed and is set aside while the orders of the Assessing Authority are restored."
Punjab-Haryana High Court Cites 10 - Cited by 2 - N Singh - Full Document
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