https://www.taxtmi.com/caselaws?id=159897 The Madras High Court, in a tax revision case, ruled in favor of the assessee regarding the exemption under section 5(3) of the Central Sales Tax Act, 1956 for the sale of packing materials essential for complying with an export agreement for frozen sea foods. The court held that the packing materials were integral to the export process, satisfying the conditions under section 5(3) and overturning the Tribunal's decision. The judgment referenced previous cases to support its interpretation, allowing the tax case revision in favor of the assessee. en-us Wed, 11 Feb 1998 00:00:00 +0530 Tue, 03 Dec 2013 16:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159897 The Madras High Court, in a tax revision case, ruled in favor of the assessee regarding the exemption under section 5(3) of the Central Sales Tax Act, 1956 for the sale of packing materials essential for complying with an export agreement for frozen sea foods. The court held that the packing materials were integral to the export process, satisfying the conditions under section 5(3) and overturning the Tribunal's decision. The judgment referenced previous cases to support its interpretation, allowing the tax case revision in favor of the assessee. Case-Laws VAT and Sales Tax Wed, 11 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159897