https://www.taxtmi.com/caselaws?id=156132 The High Court of Andhra Pradesh dismissed the Tax Revision Case (T.R.C.) as the petitioner failed to meet the requirements for exemption under section 5(3) of the Central Sales Tax Act, 1956. The Court found that the petitioner did not provide sufficient evidence to prove that the goods purchased were actually exported by the purchasing firms or company, or that the individuals who exported acted as agents of these entities. Consequently, the T.R.C. was dismissed with no costs awarded. en-us Wed, 27 Jul 1988 00:00:00 +0530 Fri, 13 Sep 2013 18:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156132 The High Court of Andhra Pradesh dismissed the Tax Revision Case (T.R.C.) as the petitioner failed to meet the requirements for exemption under section 5(3) of the Central Sales Tax Act, 1956. The Court found that the petitioner did not provide sufficient evidence to prove that the goods purchased were actually exported by the purchasing firms or company, or that the individuals who exported acted as agents of these entities. Consequently, the T.R.C. was dismissed with no costs awarded. Case-Laws VAT and Sales Tax Wed, 27 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156132