https://www.taxtmi.com/caselaws?id=158459 The High Court of Madras, in a judgment by Abdul Hadi, J., ruled that the sale of pallets by the assessee to an exporter did not qualify for exemption under section 5(3) of the Central Sales Tax Act as a penultimate sale before export. The Court held that the pallets, though used for protecting goods during transit, were not directly related to the exported mica scrap, thus not falling under the exemption provision. By distinguishing previous cases on packing materials in export sales, the Court emphasized the necessity of a direct relation to the exported goods for exemption eligibility, leading to the dismissal of the tax case. en-us Tue, 25 Jul 1995 00:00:00 +0530 Tue, 29 Oct 2013 12:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158459 The High Court of Madras, in a judgment by Abdul Hadi, J., ruled that the sale of pallets by the assessee to an exporter did not qualify for exemption under section 5(3) of the Central Sales Tax Act as a penultimate sale before export. The Court held that the pallets, though used for protecting goods during transit, were not directly related to the exported mica scrap, thus not falling under the exemption provision. By distinguishing previous cases on packing materials in export sales, the Court emphasized the necessity of a direct relation to the exported goods for exemption eligibility, leading to the dismissal of the tax case. Case-Laws VAT and Sales Tax Tue, 25 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158459