9911796707
TMI Blog1995 (7) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the authorities below in holding that the sales of pallets effected by the assessee in favour of the admitted exporter, M/s. Indian Insulators, could not claim exemption as penultimate sale prior to the actual sale in the course of export spoken to in section 5(3) of the Central Sales Tax Act is correct. 2.. The main goods exported by the abovesaid Indian Insulators to the foreign i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in section 5(3) of the Central Sales Tax Act. It runs as follows: "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 (underlining* ours) out of the territory of India shall also be deemed to be in the course of such export, if such last sale or purchase took place after, and was fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted sale in the course of export is only in relation to mica scrap. Therefore, section 5(3) of the Act will have no application in the present case in relation to the said pallets. 4.. No doubt the decisions in the case of Packwell Industries (P.) Ltd. v. State of Tamil Nadu reported in [1982] 51 STC 329 (Mad.) and State of Tamil Nadu v. Catherene Traders reported in [1991] 81 STC 228 (Mad.) w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olythene bags also could claim exemption under section 5(3) of the Act. 6.. These decisions will have no applications to the present case since we are concerned not with the packing materials but the abovesaid pallets which were only made use of in the hold of the ship so that the mica scrap which were kept in gunny bags do not get damaged in transit. So by no stretch of imagination it can be st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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