2026-VIL-513-KAR
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VAT High Court Cases

Central Sales Tax Act, 1956 - Exemption under Section 5(3) of the CST Act, 1956 - Deemed export - Requisite conditions and documentary evidence to establish supply was effected pursuant to pre-existing export order - Non-production of the agreement entered into between the Indian exporter and the foreign buyer - Whether a dealer can claim exemption under Section 5(3) of the Central Sales Tax Act, 1956 on the basis of a purchase agreement between the dealer and the exporter, without production of the export agreement between the exporter and the foreign buyer, and whether Form H and bill of lading are sufficient evidence to establish the nexus between the goods and the export transaction – HELD - The exemption under Section 5(3) of the Central Sales Tax Act cannot be claimed merely on the basis of a purchase agreement between the dealer and the exporter. The provision requires that the sale transaction must be effected in pursuance of, and for compliance with, an agreement or order for export existing between the exporter and the foreign buyer - The statutory Form H mandates disclosure of the export agreement or order number and date, signifying that the sale must have a direct nexus with the export transaction. The production of Form H and bill of lading is insufficient without the export agreement establishing the link between the goods supplied and the export obligation - Additionally, the purchase contract dated 01.01.2008 but notarized only on 20.05.2014, pertaining to the assessment year 2007-08, raises serious doubts regarding its genuineness and acceptability. The requirements under Section 5(3) read with Rule 12(10)(a) are both substantive and evidentiary in nature, and non-fulfillment of these requirements proves fatal to the dealer's case - The orders passed by the Tribunal, First Appellate Authority, and the adjudicating authority are upheld - The Sales Tax Revision Petition stands dismissed
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