1986 (10) TMI 314

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..... ther the opposite party dealer is entitled to the exemption under section 5(3) of the Central Sales Tax Act, hereinafter referred to as the Act. Admittedly, the opposite party manufactures only football and volleyball covers. It did not manufacture bladders used in football and volleyball. The contention raised by the learned standing counsel is that for the purpose of being entitled to the exem .....

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..... ioned and it is mentioned in these orders that orders were placed for football and volleyball with bladders; (2) orders received from foreign countries in writing. In these orders football and volleyball alone was mentioned and no mention about bladder is contained in these orders and (3) orders for the supply of football and volleyball with bladder was specifically mentioned while in others trade .....

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..... laimed by it. I have heard learned counsel for the parties. The relevant portion of section 5(3) of the Act reads as under: "Notwithstanding anything contained in sub-section (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall also be deemed to be in the course of such export, if such last sale or .....

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