Alagendran Exports Pvt.Ltd vs State Of Kerala

The Supreme Court addressed the issue of whether the purchases made by the appellant, a private limited company engaged in exporting cashew kernels, were in the course of export under Section 5(3) of the Central Sales Tax Act, 1956. The Court held that the authorities below failed to adequately determine if the purchases were indeed in the course of export, as the appellant claimed to have purchased from registered dealers and provided necessary documentation. Consequently, the Court set aside the High Court's order and remanded the matter for a fresh assessment in light of the evidence presented by the appellant.