Supreme Court of India
Mis. Saraf Trading Corporation Etc. Etc. v. State of Kerala
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From the 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 export, but, there is a clear finding by the 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 upheld
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