1981 (11) TMI 173 - HC - VAT and Sales Tax

Summary

The Kerala High Court held that the purchase of pepper by an exporter, followed by the process of garbling and export, qualifies as a purchase in the course of export under Section 5(3) of the Central Sales Tax Act. The Court ruled that the goods exported remain the same as those purchased, as garbling is a process to prepare the goods for the export market without changing their essential character. The State's contention was dismissed.