https://www.taxtmi.com/caselaws?id=153992 A writ petition was held maintainable despite alternative statutory remedies because a jurisdictional challenge to the assessment order was raised and the petition had already remained pending for years. On the export issue, turnover relating to spark plugs was held exempt under section 5(1) of the Central Sales Tax Act, as the transaction was treated as a sale occasioning export and not as a proved intervening sale to the intermediary corporation. The revenue failed to establish any separate taxable sale in India, and the burden to prove taxability remained on the revenue. The assessment order was set aside to the extent it denied export exemption. en-us Tue, 15 Dec 1981 00:00:00 +0530 Fri, 02 Aug 2013 17:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153992 A writ petition was held maintainable despite alternative statutory remedies because a jurisdictional challenge to the assessment order was raised and the petition had already remained pending for years. On the export issue, turnover relating to spark plugs was held exempt under section 5(1) of the Central Sales Tax Act, as the transaction was treated as a sale occasioning export and not as a proved intervening sale to the intermediary corporation. The revenue failed to establish any separate taxable sale in India, and the burden to prove taxability remained on the revenue. The assessment order was set aside to the extent it denied export exemption. Case-Laws VAT and Sales Tax Tue, 15 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153992