https://www.taxtmi.com/caselaws?id=156032 Where groundnut was taxable at the last purchase point, the exporter who bought the goods within the State for export remained the actual last purchaser, even though that purchase was exempt under section 5(3) of the Central Sales Tax Act and section 38 of the Andhra Pradesh General Sales Tax Act. The exemption did not allow the revenue to shift the tax incidence backwards to the dealer who sold to the exporter, and the amendment relied on was inapplicable to the assessment year. The tax demand on the earlier dealer was therefore unsustainable, and the revisions failed. en-us Wed, 19 Apr 1989 00:00:00 +0530 Thu, 12 Sep 2013 15:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156032 Where groundnut was taxable at the last purchase point, the exporter who bought the goods within the State for export remained the actual last purchaser, even though that purchase was exempt under section 5(3) of the Central Sales Tax Act and section 38 of the Andhra Pradesh General Sales Tax Act. The exemption did not allow the revenue to shift the tax incidence backwards to the dealer who sold to the exporter, and the amendment relied on was inapplicable to the assessment year. The tax demand on the earlier dealer was therefore unsustainable, and the revisions failed. Case-Laws VAT and Sales Tax Wed, 19 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156032