1994 (7) TMI 329

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....sessee is a manufacturer of jute bags. The bags were sold to mine owners for export of barytes powder. Pursuant to the order of supply the exporter wanted to export the barytes powder in bags to a company in Kuwait. The assessee claimed exemption under section 5(3) of the Central Sales Tax Act, 1956 (for short "the Act"). The assessing authority rejected the contention. The Appellate Tribunal acce....

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....urse of such export, if such last sale or purchase took place after, and was for the purpose of complying with, the agreement or order for or in relation to such export." To invoke the said sub-section, the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India should be for the purposes of: (1) export and (2) the sa....