Packing materials for export consignments were held outside section 5(3) exemption because they were not the contracted export goods.

Packing materials used for export consignments did not qualify for exemption as the last sale preceding export under section 5(3) of the Central Sales Tax Act, 1956, because the goods sold must themselves be the goods contracted for export and the last sale must be made in compliance with the export agreement or order. The export documents referred only to Indian frozen shrimps, and the packing cases, cartons and boards were not the subject of the export contracts. The Tribunal's finding was upheld, the exemption claim failed, and the tax revision cases were dismissed.

---

---

Issues: Whether the sale of packing materials used for export consignments was entitled to exemption as the last sale preceding export under section 5(3) of the Central Sales Tax Act, 1956.

Analysis: The exemption applies only when the last sale or purchase is of the goods contracted for export and is made after and for the purpose of complying with the agreement or order relating to such export. The packing cases, cartons and boards were not the subject-matter of the export contracts. The export documents referred only to Indian frozen shrimps, and the packing materials could not be treated as goods sold in the course of export within the meaning of section 5(3).

Conclusion: The petitioners were not entitled to exemption under section 5(3) for the sales of packing materials, and the finding of the Tribunal called for no interference.

Final Conclusion: The tax revision cases were dismissed, leaving the Revenue's assessment undisturbed.

Ratio Decidendi: For exemption under section 5(3) of the Central Sales Tax Act, 1956, the goods sold must themselves be the goods contracted for export and the last sale must be in compliance with the export agreement or order.

---