1987 (7) TMI 551

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Kerala General Sales Tax Act. The respondent is the Revenue. The matter relates to the assessment year 1965-66. The sole question that arises for consideration is regarding the exigibility to sales tax on the local purchase of cashew kernel. The plea of the assessee was that the purchases were in the course of export and so they were liable for exemption under the Central Sales Tax Act. This w....