https://www.taxtmi.com/caselaws?id=141050 Purchases made merely to fulfil antecedent export contracts are treated as preparatory steps and do not themselves occasion export, so they are not protected as transactions in the course of export under Article 286(1)(b). Iron and manganese ore purchases falling within Schedule III of the Mysore Sales Tax Act were therefore taxable under the single-point levy in section 5(3)(b). The Commissioner's suo motu revisional power under section 21(2)(i) was held to operate independently of pending appeals, as the statutory restriction in clause (ii) applied only to applications and did not curtail that revisional jurisdiction. en-us Fri, 03 Sep 1965 00:00:00 +0530 Sat, 27 Jul 2013 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141050 Purchases made merely to fulfil antecedent export contracts are treated as preparatory steps and do not themselves occasion export, so they are not protected as transactions in the course of export under Article 286(1)(b). Iron and manganese ore purchases falling within Schedule III of the Mysore Sales Tax Act were therefore taxable under the single-point levy in section 5(3)(b). The Commissioner's suo motu revisional power under section 21(2)(i) was held to operate independently of pending appeals, as the statutory restriction in clause (ii) applied only to applications and did not curtail that revisional jurisdiction. Case-Laws VAT and Sales Tax Fri, 03 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141050