https://www.taxtmi.com/caselaws?id=152658 A State sales tax provision subject to Parliament's export-sale rules was held to operate in conformity with the Central Sales Tax Act as amended from time to time, so the retrospective insertion of section 5(3) controlled the levy where a transaction was a penultimate export sale. The challenge to the validity of Andhra Pradesh Act 49 of 1976 therefore failed, and section 38 of the State Act was not confined to the Central Act as originally framed. Exemption claims under section 5(3) depended on factual matters such as a prior export order and compliance with it, so they were to be decided in assessment proceedings rather than by writ direction. en-us Thu, 30 Jun 1977 00:00:00 +0530 Mon, 08 Jul 2013 14:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152658 A State sales tax provision subject to Parliament's export-sale rules was held to operate in conformity with the Central Sales Tax Act as amended from time to time, so the retrospective insertion of section 5(3) controlled the levy where a transaction was a penultimate export sale. The challenge to the validity of Andhra Pradesh Act 49 of 1976 therefore failed, and section 38 of the State Act was not confined to the Central Act as originally framed. Exemption claims under section 5(3) depended on factual matters such as a prior export order and compliance with it, so they were to be decided in assessment proceedings rather than by writ direction. Case-Laws VAT and Sales Tax Thu, 30 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152658