1995 (7) TMI 383

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....see. That is whether the order of the Tribunal which only confirmed the order of the authorities below in holding that the sales of pallets effected by the assessee in favour of the admitted exporter, M/s. Indian Insulators, could not claim exemption as penultimate sale prior to the actual sale in the course of export spoken to in section 5(3) of the Central Sales Tax Act is correct. 2.. The main....

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....e only to concur with the Tribunal in view of the very language used in section 5(3) of the Central Sales Tax Act. It runs as follows: "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 (underlining* ours) out of the territory of India shall also be deemed to be in the course of such e....

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.... to the preceding sale. Admittedly, in the present case, the admitted sale in the course of export is only in relation to mica scrap. Therefore, section 5(3) of the Act will have no application in the present case in relation to the said pallets. 4.. No doubt the decisions in the case of Packwell Industries (P.) Ltd. v. State of Tamil Nadu reported in [1982] 51 STC 329 (Mad.) and State of Tamil N....