https://www.taxtmi.com/caselaws?id=145226 Purchases of hemp jute were not exempt from purchase tax merely because the goods were later exported. The exemption under section 50(1)(iii) of the Madhya Pradesh General Sales Tax Act, read with section 5(1) of the Central Sales Tax Act, applies only where the purchase itself is in the course of export, meaning it occasions the export or is effected by transfer of title documents after the goods cross the customs frontiers of India. As the purchases from local agriculturists and unregistered dealers were distinct from the later export sale and no direct link to the export was established, the purchases remained liable to purchase tax. en-us Fri, 23 Dec 1966 00:00:00 +0530 Tue, 23 Apr 2013 14:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145226 Purchases of hemp jute were not exempt from purchase tax merely because the goods were later exported. The exemption under section 50(1)(iii) of the Madhya Pradesh General Sales Tax Act, read with section 5(1) of the Central Sales Tax Act, applies only where the purchase itself is in the course of export, meaning it occasions the export or is effected by transfer of title documents after the goods cross the customs frontiers of India. As the purchases from local agriculturists and unregistered dealers were distinct from the later export sale and no direct link to the export was established, the purchases remained liable to purchase tax. Case-Laws VAT and Sales Tax Fri, 23 Dec 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145226