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M/S Sri Rama Vilas Services Limited vs The Tamilnadu Taxation Special ... on 7 October, 2010 cites

State Of Karnataka vs Azad Coach Builders Pvt. Ltd. & Anr on 14 September, 2010

2. Having regard to the said ratio laid down by the Hon'ble Supreme Court, it is incumbent upon the petitioner to establish that the penultimate sale was inextricably connected with the export of goods by the exporter to the foreign buyer. In order to enable the petitioner to establish the said factor, while setting aside the order impugned in this writ petition, the matter is remitted back to the fourth respondent/assessing authority for fresh consideration. The petitioner is at liberty to place all materials before the fourth respondent to establish its claim that the penultimate sale to the exporter was inextricably connected with the export order of the exporter to the foreign buyer. In the event of the petitioner succeeding before the assessing authority, it will be open for the petitioner to seek for refund of whatever tax and penalty already paid. The writ petition stands allowed. No costs.
Supreme Court of India Cites 17 - Cited by 62 - K Radhakrishnan - Full Document
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