1986 (10) TMI 314 - HC - VAT and Sales Tax

Summary

The revision was against the Sales Tax Tribunal's order regarding exemption under section 5(3) of the Central Sales Tax Act for a dealer manufacturing football and volleyball covers. The Tribunal found the dealer entitled to the exemption as the sale was in the course of export, complying with the agreement. The High Court upheld the Tribunal's decision, stating that the distinction sought by the standing counsel was not warranted by law. The revision was dismissed.