JUDGMENT

Ramachandra Menon , J.

Does the movement of goods/sandalwoods sold by the respondent/Forest Department in a public auction from Kerala to the appellant, who took it to the unit situated in a Special Economic Zone in Tamil Nadu, on satisfaction of the due amount and taking delivery in Kerala, constitute a transaction “in the course of export of the goods outside the territory of India” to sustain the plea of the assesee that it is not taxable by the State ?. Whether it will come within the purview of Section 5 (3) of the Central Sales Tax Act [the 'CST Act' in short] to get exemption from payment of tax ? Could it be regarded as an 'interstate sale' and if exemption sought for could be given in terms of Section 8 (6) of the CST Act or whether it is a 'local sale' as contended by the Department ? Can the appellant, who participated in the bid without demur as to the tender conditions, seek for any relief to get absolved from the tax liability under the Kerala Value Added Tax Act [the 'KVAT Act' in short] without challenging the provisions contained in the Tender at appropriate time or even later ? Will the 'Same Goods Theory' as explained by the Apex Court in State of Karnatak