https://www.taxtmi.com/caselaws?id=155763 The court held that the sales by the respondent to the dealers did not qualify as ultimate or penultimate in the export chain, thus not meeting the criteria for exemption under section 5 of the Central Sales Tax Act, 1956. The State's revision was allowed, overturning the Tribunal's decision in favor of the respondent, with no costs imposed. en-us Thu, 16 Jun 1988 00:00:00 +0530 Sat, 07 Sep 2013 15:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155763 The court held that the sales by the respondent to the dealers did not qualify as ultimate or penultimate in the export chain, thus not meeting the criteria for exemption under section 5 of the Central Sales Tax Act, 1956. The State's revision was allowed, overturning the Tribunal's decision in favor of the respondent, with no costs imposed. Case-Laws VAT and Sales Tax Thu, 16 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155763