https://www.taxtmi.com/caselaws?id=154347 A penultimate sale can qualify as a sale in the course of export under section 5(3) of the Central Sales Tax Act if there is a prior export agreement or order and the last sale is made to comply with it. Where those statutory conditions are satisfied, the transaction is not to be treated as an inter-State sale for liability under section 3-AAAA of the U.P. Sales Tax Act. The Tribunal's decision was set aside because it had not recorded findings on the section 5(3) requirements, and the matter was remitted for fresh adjudication on those factual issues. en-us Wed, 14 Mar 1984 00:00:00 +0530 Sat, 17 Aug 2013 16:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154347 A penultimate sale can qualify as a sale in the course of export under section 5(3) of the Central Sales Tax Act if there is a prior export agreement or order and the last sale is made to comply with it. Where those statutory conditions are satisfied, the transaction is not to be treated as an inter-State sale for liability under section 3-AAAA of the U.P. Sales Tax Act. The Tribunal's decision was set aside because it had not recorded findings on the section 5(3) requirements, and the matter was remitted for fresh adjudication on those factual issues. Case-Laws VAT and Sales Tax Wed, 14 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154347