1981 (1) TMI 237 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed tax revision cases related to the sales of packing materials for export of sea foods. The petitioners claimed exemption under section 5(3) of the Central Sales Tax Act, but the Tribunal found that the packing materials were not part of the export contracts. Therefore, the Court upheld the Tribunal's decision, and the petitions were dismissed.