https://www.taxtmi.com/caselaws?id=158429 The Court held that the sales turnover of packaging materials sold to exporters for packing goods qualified for exemption under section 5(3) of the Central Sales Tax Act. The assessee provided packing materials to exporters, and the goods were exported with the packing materials supplied by the assessee. The Court found that the packing materials were part of the export contract, establishing eligibility for exemption. The Tribunal's decision denying the exemption was overturned, and the appeal was allowed with costs. en-us Thu, 14 Dec 1995 00:00:00 +0530 Mon, 28 Oct 2013 15:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158429 The Court held that the sales turnover of packaging materials sold to exporters for packing goods qualified for exemption under section 5(3) of the Central Sales Tax Act. The assessee provided packing materials to exporters, and the goods were exported with the packing materials supplied by the assessee. The Court found that the packing materials were part of the export contract, establishing eligibility for exemption. The Tribunal's decision denying the exemption was overturned, and the appeal was allowed with costs. Case-Laws VAT and Sales Tax Thu, 14 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158429