https://www.taxtmi.com/caselaws?id=153174 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. en-us Thu, 22 Jan 1981 00:00:00 +0530 Thu, 18 Jul 2013 18:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153174 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. Case-Laws VAT and Sales Tax Thu, 22 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153174