1990 (6) TMI 219 - HC - VAT and Sales Tax

Summary

The petitioner claimed exemption on a turnover for export under the Central Sales Tax Act, but it was denied. The High Court upheld the decision, stating that the purchase made by the petitioner within the state did not qualify for exemption under section 5(3) of the Act. The case was dismissed, and the decision of the Sales Tax Appellate Tribunal was affirmed. (Case Citation: 1990 (6) TMI 219 - KERALA HIGH COURT)