https://www.taxtmi.com/caselaws?id=156027 For exemption under section 5(3) of the Central Sales Tax Act, 1956, the penultimate sale must be integrally linked to a foreign buyer's agreement or order and form part of a direct export transaction. On the substance of the arrangements, the applicants sold tea to the State Trading Corporation, which contracted with the foreign buyer in its own name and handled the export documents; the applicants had only a limited shipping role. There was no privity with the foreign buyer, so the purchases from tea brokers did not qualify as exempt penultimate sales and remained liable to tax. en-us Wed, 22 Nov 1989 00:00:00 +0530 Thu, 12 Sep 2013 14:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156027 For exemption under section 5(3) of the Central Sales Tax Act, 1956, the penultimate sale must be integrally linked to a foreign buyer's agreement or order and form part of a direct export transaction. On the substance of the arrangements, the applicants sold tea to the State Trading Corporation, which contracted with the foreign buyer in its own name and handled the export documents; the applicants had only a limited shipping role. There was no privity with the foreign buyer, so the purchases from tea brokers did not qualify as exempt penultimate sales and remained liable to tax. Case-Laws VAT and Sales Tax Wed, 22 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156027