NDLI: Commissioner of Sales Tax Vs. Leather Facts Co.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	U. P. Sales Tax Act Central Sales Tax Act
Content Type	Text
Resource Type	Law Order
Jurisdiction	India
Act(s) Referred	Uttar Pradesh Sales Tax Act, 1948 (15 of 1948) Central Sales Tax Act, 1956 (74 of 1956)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Disposed Off
Headnote	Central Sales Tax Act, 1956-Section 5(3)-Transaction of sale/ purchase 'in course of export'-Not exigible to tax-Use of Form III-A under Rule 12-A of U.P. Sales Tax Act, 1948 by trader-Whether State empowered to levy tax. U. P. Sales Tax Act, 1948-Rule 12-A Form III-A-Trader using such Form-Whether liable to tax on transactions 'in course of export.' The respondent, a dealer in hides and skins and exporting the same out of the territory of India, entered into transactions falling within the purview of sub-section (3) of Section 5 of the Central Sales Tax Act, 1956 and which could not be taxed because of constitutional bar under Article 286(l)(a) of the Constitution of lndla, furnished Form III-A under Rule 12-A of the U.P. Sales Tax Act, as an appropriate form to meet the situation was not devised under the U.P. Sales Tax Act, and sought a clarification from the Commissioner, Sales Tax, as to whether the firm was liable to tax under Section 3-AAAA of the U.P. Sales Tax Act on the purchases made against Form III-A or H under the Central Sales Tax Act, when such dressed hides and skins were exported beyond the territory of India. The Commissioner, Sales Tax F clarified and held that the purchases of dressed hides and skins made against Form H were not liable to purchase tax under Section 3-AAAA of the U .P. Sales Tax Act provided the same were exported outside the territory of India and the conditions laid down in Section 5(3) of the Central Sales Tax Act were satisfied, but if the purchases were made against Form III-A and exported outside the territory of India, they shall be liable to purchase tax under Section 3-AAAA.On appeal, the Sales Tax Tribunal held that the respondent was not liable to any purchase tax under Section 3-AAAA of the U.P. Sales Tax Act whether they were purchased against or without Form III-A or H, as the same were exported outside the territory of India in compliance with the order received from the foreign buyers and those transactions were exempted under Section 6 of the Central Sales Tax Act. A Revision Petition filed before the High Court by the appellant Revenue, contending that the decision of the Tribunal was bad in law was dismissed.
Judge	N/A
Neutral Citation	1987 INSC 79
Petitioner	Commissioner Of Sales Tax
Respondent	Leather Facts Co.
SCR	[1987] 2 S.C.R. 630
Judgement Date	1987-03-24
Case Number	350

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1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
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