Supreme Court · 2011 INSC 42 · Decided 13 January 2011
MIS. Saraf Trading Corporation ETC. ETC. v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 2011 INSC 42 · [2011] 1 S.C.R. 371
- Case number
- CIVIL APPEAL No. 474/2011
- Decided
- 13 January 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
T Central Sales Tax Act, 1956: c s.5(3) - Sale in the course of export - Exemption from sales tax - Exporter of tea - Purchasing tea from tea planters - Claim for exemption - HELD: Though there is no agreement on record to indicate that the purchase was ·made for the purpose of a clear finding by the D assessing authority that the export documents indicated that the entire exports were effected pursuant to prior contract or prior orders of foreign buyers and, therefore, the claim for exemption was genuine - The appellate authority and the Appellate Tribunal having
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