https://www.taxtmi.com/caselaws?id=154994 Section 5(3) of the Central Sales Tax Act treats the last sale or purchase preceding an export sale as part of the export where it is made after, and for the purpose of, complying with the export agreement or order. The provision does not require the dealer to manufacture every component of the exported goods, and no separate distinction was accepted between football or volleyball covers and the bladders used with them when the sale was shown to comply with export orders. On that basis, the dealer was held not entitled to exemption on the ground urged, and the Tribunal's allowance of the exemption was upheld. en-us Tue, 21 Oct 1986 00:00:00 +0530 Fri, 30 Aug 2013 18:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154994 Section 5(3) of the Central Sales Tax Act treats the last sale or purchase preceding an export sale as part of the export where it is made after, and for the purpose of, complying with the export agreement or order. The provision does not require the dealer to manufacture every component of the exported goods, and no separate distinction was accepted between football or volleyball covers and the bladders used with them when the sale was shown to comply with export orders. On that basis, the dealer was held not entitled to exemption on the ground urged, and the Tribunal's allowance of the exemption was upheld. Case-Laws VAT and Sales Tax Tue, 21 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154994