1994 (7) TMI 329

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..... ant to the order of supply the exporter wanted to export the barytes powder in bags to a company in Kuwait. The assessee claimed exemption under section 5(3) of the Central Sales Tax Act, 1956 (for short "the Act"). The assessing authority rejected the contention. The Appellate Tribunal accepted the contention and set aside the order of assessment on October 10, 1984, in appeal, T.A. No. 22 of 198 .....

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..... , the agreement or order for or in relation to such export." To invoke the said sub-section, 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 should be for the purposes of: (1) export and (2) the sale must have been for the purpose of complying with the agreement or order. The Tribunal, considering the fac .....

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