https://www.taxtmi.com/caselaws?id=156128 Export exemption under section 5(1) of the Central Sales Tax Act applies only when the sale itself is integrally connected with export; sales of ferro-manganese to MMTC under the canalisation arrangement did not satisfy that test. Ferro-manganese was treated as falling within the expression "manganese" in entry 1 of the Second Schedule to the Andhra Pradesh General Sales Tax Act, so it escaped levy as general goods and the liability rested on the last purchaser in the State. Manganese slag was held to have a distinct commercial identity from manganese ore, so it could not be equated with ore for sales tax purposes. en-us Thu, 16 Jun 1988 00:00:00 +0530 Fri, 13 Sep 2013 18:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156128 Export exemption under section 5(1) of the Central Sales Tax Act applies only when the sale itself is integrally connected with export; sales of ferro-manganese to MMTC under the canalisation arrangement did not satisfy that test. Ferro-manganese was treated as falling within the expression "manganese" in entry 1 of the Second Schedule to the Andhra Pradesh General Sales Tax Act, so it escaped levy as general goods and the liability rested on the last purchaser in the State. Manganese slag was held to have a distinct commercial identity from manganese ore, so it could not be equated with ore for sales tax purposes. Case-Laws VAT and Sales Tax Thu, 16 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156128