https://www.taxtmi.com/caselaws?id=102597 A last sale or purchase preceding export is treated as a sale in the course of export under section 5(3) of the Central Sales Tax Act when it is made after an export order and for complying with that order. In that situation, State sales tax or purchase tax cannot be levied because article 286(1)(a) bars taxation of export sales. Tax liability also does not arise merely because the assessee used an inappropriate statutory form, where no proper form had been prescribed under the State rules. en-us Tue, 24 Mar 1987 00:00:00 +0530 Wed, 11 Sep 2013 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102597 A last sale or purchase preceding export is treated as a sale in the course of export under section 5(3) of the Central Sales Tax Act when it is made after an export order and for complying with that order. In that situation, State sales tax or purchase tax cannot be levied because article 286(1)(a) bars taxation of export sales. Tax liability also does not arise merely because the assessee used an inappropriate statutory form, where no proper form had been prescribed under the State rules. Case-Laws VAT and Sales Tax Tue, 24 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102597