https://www.taxtmi.com/caselaws?id=153539 The Madras High Court dismissed the tax case, upholding the denial of exemption to the assessee under section 5(3) of the Central Sales Tax Act. The Court emphasized the requirement of concrete proof of a prior sale agreement between the dealer and foreign buyer for claiming exemption based on penultimate sales for export. Despite relying on affidavits from exporters, the assessee failed to provide original contracts or contemporaneous documents to substantiate the claim. The Court agreed with the Tribunal's decision, stating that the absence of corroborative evidence rendered the affidavits insufficient to validate the exemption claim. en-us Thu, 16 Jun 1983 00:00:00 +0530 Wed, 24 Jul 2013 16:43:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153539 The Madras High Court dismissed the tax case, upholding the denial of exemption to the assessee under section 5(3) of the Central Sales Tax Act. The Court emphasized the requirement of concrete proof of a prior sale agreement between the dealer and foreign buyer for claiming exemption based on penultimate sales for export. Despite relying on affidavits from exporters, the assessee failed to provide original contracts or contemporaneous documents to substantiate the claim. The Court agreed with the Tribunal's decision, stating that the absence of corroborative evidence rendered the affidavits insufficient to validate the exemption claim. Case-Laws VAT and Sales Tax Thu, 16 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153539