https://www.taxtmi.com/caselaws?id=106186 Purchases of cashew kernels claimed as export-related purchases could be exempt only if the assessee established, through trading accounts, purchase details, export orders, invoices, bills of lading and related records, that the purchases were integrally connected with export under section 5(3) of the Central Sales Tax Act. The records before the assessing and appellate authorities did not contain a proper factual finding on whether the purchases were in the course of export, so the applicability of the earlier precedent could not be decided on the existing material. The matter was therefore remitted for fresh factual determination, with the question of liability under section 5A of the Kerala General Sales Tax Act left open for reconsideration. en-us Tue, 12 Aug 2008 00:00:00 +0530 Thu, 22 Aug 2013 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106186 Purchases of cashew kernels claimed as export-related purchases could be exempt only if the assessee established, through trading accounts, purchase details, export orders, invoices, bills of lading and related records, that the purchases were integrally connected with export under section 5(3) of the Central Sales Tax Act. The records before the assessing and appellate authorities did not contain a proper factual finding on whether the purchases were in the course of export, so the applicability of the earlier precedent could not be decided on the existing material. The matter was therefore remitted for fresh factual determination, with the question of liability under section 5A of the Kerala General Sales Tax Act left open for reconsideration. Case-Laws VAT and Sales Tax Tue, 12 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106186