ALAGENDRAN EXPORTS PVT.LTD. vs STATE OF KERALA

The Supreme Court addressed the issue of whether the purchases of cashew kernels by the appellant, a private limited company, were in the course of export and thus exempt from tax under Section 5(3) of the Central Sales Tax Act, 1956. The Court found that the lower authorities failed to determine if the purchases were indeed for export, which is a crucial aspect under the relevant statute. Consequently, the Court set aside the orders of the lower authorities and remanded the matter for fresh consideration regarding the export status of the transactions.