https://www.taxtmi.com/caselaws?id=155846 Purchase of raw hides and skins within the State was held not to qualify as a purchase in the course of export under section 5(3) of the Central Sales Tax Act, 1956. Section 5(1) exempts only the sale or purchase that occasions export, while section 5(3) extends that exemption only to the last sale or purchase immediately preceding the export-occasioning transaction. Because the assessee's purchase was not the export-occasioning transaction and was one step further removed from it, the purchase-point levy under item 9 of the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957 remained applicable, and section 38 did not enlarge the exemption. en-us Wed, 25 Jan 1989 00:00:00 +0530 Mon, 09 Sep 2013 14:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155846 Purchase of raw hides and skins within the State was held not to qualify as a purchase in the course of export under section 5(3) of the Central Sales Tax Act, 1956. Section 5(1) exempts only the sale or purchase that occasions export, while section 5(3) extends that exemption only to the last sale or purchase immediately preceding the export-occasioning transaction. Because the assessee's purchase was not the export-occasioning transaction and was one step further removed from it, the purchase-point levy under item 9 of the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957 remained applicable, and section 38 did not enlarge the exemption. Case-Laws VAT and Sales Tax Wed, 25 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155846