1987 (7) TMI 551

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..... t. 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 was negatived by the Sales Tax A .....

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..... Menon, very strenuously urged that the purchases were in the course of export. Apart from the forcible plea of the counsel for the revision petitioner, we do not find any material to sustain the said plea. It is absolutely without any foundation. In the circumstances, we have no hesitation to reject the contention advanced before us by the counsel for the revision petitioner. The tax revision cas .....

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