https://www.taxtmi.com/caselaws?id=105311 Section 5(3) of the Central Sales Tax Act extends export exemption only to the last sale or purchase preceding export, and only where that transaction itself occasions the export and complies with the export order. A miller's intra-State purchase of paddy for conversion into rice and later sale to an exporter is treated as a local transaction, not a sale that occasions export. Section 15(ca) creates only a limited deeming fiction for treating paddy and rice as one commodity for export of rice, and does not exempt the miller's earlier purchase of paddy from State purchase tax. en-us Tue, 13 Apr 2004 00:00:00 +0530 Thu, 29 Aug 2013 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105311 Section 5(3) of the Central Sales Tax Act extends export exemption only to the last sale or purchase preceding export, and only where that transaction itself occasions the export and complies with the export order. A miller's intra-State purchase of paddy for conversion into rice and later sale to an exporter is treated as a local transaction, not a sale that occasions export. Section 15(ca) creates only a limited deeming fiction for treating paddy and rice as one commodity for export of rice, and does not exempt the miller's earlier purchase of paddy from State purchase tax. Case-Laws VAT and Sales Tax Tue, 13 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105311