1990 (6) TMI 219

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sessment, the claim for exemption on a turnover of Rs. 14,90,948.91 stated to be the purchase turnover in the course of export coming within section 5(3) of the Central Sales Tax Act, 1956, was negatived. The purchase turnover represented that of pepper and dry ginger sold inter-State to exporters who in turn exported the goods outside the territory of India. The Sales Tax Appellate Tribunal, by i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... petitioner will not come under section 5(3) of the Central Sales Tax Act. The Sales Tax Appellate Tribunal rightly held so relying on the decision of the Andhra Pradesh High Court in Bismillah Co. v. State of Andhra Pradesh [1989] 73 STC 135. The said decision has our concurrence. 2.. There is no merit in this tax revision case. It is dismissed. Petition dismissed. - - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X