1986 (10) TMI 314

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....es Tax Tribunal, Meerut Bench, Meerut. The short question that arises in the present case is as to whether the opposite party dealer is entitled to the exemption under section 5(3) of the Central Sales Tax Act, hereinafter referred to as the Act. Admittedly, the opposite party manufactures only football and volleyball covers. It did not manufacture bladders used in football and volleyball. The ....

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.... received orders personally. In such pro forma invoices full details of the orders are specifically mentioned and it is mentioned in these orders that orders were placed for football and volleyball with bladders; (2) orders received from foreign countries in writing. In these orders football and volleyball alone was mentioned and no mention about bladder is contained in these orders and (3) orders....

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..... In this view of the matter the Sales Tax Tribunal held that the dealer was entitled to the exemption claimed by it. I have heard learned counsel for the parties. The relevant portion of section 5(3) of the Act reads as under: "Notwithstanding anything contained in sub-section (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods ou....