R VISWANATHAN Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) ONLY a very short question is involved in this tax case (revision) preferred by the assessee. 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 section5 (3) of the Central sales Tax Act is correct.

(2.) THE main goods exported by the abovesaid Indian insulators to the foreign importer by name M/s. Baroid International Petroleum services Inc. , London, is mica scrap and they were exported in gunny bags and in keeping those gunny bags in the hold of the ship during the transit the abovesaid wooden pallets were kept so that the mica scrap contained in the gunny bags do not get damaged in transit. No doubt the export order in the present case which was secured by the abovesaid Indian Insulators was on september 26, 1979 and after the said order as on September 30, 1980, the assessee sold the abovesaid pallets to the said Indian Insulators for providing the abovesaid resting stand between the gunny bags containing mica scrap.