https://www.taxtmi.com/caselaws?id=154648 A claim for exemption under section 5(3) of the Central Sales Tax Act could not be finally rejected without examining whether the export was made in pursuance of a pre-existing contract. The assessment and appellate authorities had focused on the absence of bill of lading and Form H, but had not determined the foundational export requirement or allowed the assessee to prove that the State Trading Corporation export was contract-based. The matter was therefore remanded to the Tribunal for fresh decision after hearing the assessee. en-us Mon, 25 Aug 1986 00:00:00 +0530 Mon, 26 Aug 2013 11:43:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154648 A claim for exemption under section 5(3) of the Central Sales Tax Act could not be finally rejected without examining whether the export was made in pursuance of a pre-existing contract. The assessment and appellate authorities had focused on the absence of bill of lading and Form H, but had not determined the foundational export requirement or allowed the assessee to prove that the State Trading Corporation export was contract-based. The matter was therefore remanded to the Tribunal for fresh decision after hearing the assessee. Case-Laws VAT and Sales Tax Mon, 25 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154648