1981 (1) TMI 237

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..... s. 1696 and 1762 of 1978. The petitioners are manufacturers of packing materials. The disputed turnover related to the sales of corrugated boxes, heavy duty containers, duplex boards and waxed cartons made by the petitioners to certain exporters of sea foods. The petitioner claimed exemption in respect of sales turnover of these packing materials based on section 5(3) of the Central Sales Tax Act, .....

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..... "The packing cases were not the subject-matters of the contracts for export. The commodity mentioned in the order placed by the foreign importers and in the import purchase confirmation given by them and in the invoices raised by the exporters is 'Indian frozen shrimps'. The goods referred to in section 5(3) are the goods contracted for export and cannot include the packing materials." In view o .....

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