https://www.taxtmi.com/caselaws?id=104143 The court found that the purchase of tea by the appellants at auctions was exempt from sales tax under Section 5(3) of the Central Sales Tax Act, 1956, as it constituted the penultimate sale in the course of export. The court determined that the relationship between the appellants and the State Trading Corporation (STC) was not that of buyer and seller, as STC acted as an agent without a transfer of property in the tea. Previous judgments cited were deemed not applicable. The court allowed the appeals, set aside the Tribunal's order, and granted relief to the appellants without costs. en-us Tue, 29 Oct 1996 00:00:00 +0530 Wed, 04 Sep 2013 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104143 The court found that the purchase of tea by the appellants at auctions was exempt from sales tax under Section 5(3) of the Central Sales Tax Act, 1956, as it constituted the penultimate sale in the course of export. The court determined that the relationship between the appellants and the State Trading Corporation (STC) was not that of buyer and seller, as STC acted as an agent without a transfer of property in the tea. Previous judgments cited were deemed not applicable. The court allowed the appeals, set aside the Tribunal's order, and granted relief to the appellants without costs. Case-Laws VAT and Sales Tax Tue, 29 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104143