C.T. LTD., & ANR. vs COMMERCIAL TAX OFFICER & ORS.

The Supreme Court examined the applicability of Section 5(3) of the Central Sales Tax Act, 1956, in the context of a contract for the export of tea. The Court held that the sale of tea by auction brokers to the appellants was not exempt from sales tax as it did not meet the criteria established under Section 5(3) for being deemed to occur in the course of export. Consequently, the appeal against the West Bengal Taxation Tribunal's decision was dismissed, affirming the tax liability of the appellants.