https://www.taxtmi.com/caselaws?id=156438 The exemption for the last sale or purchase forming part of an export transaction under section 5(3) of the Central Sales Tax Act extends to packing material sold as part of the export-linked supply chain. Polythene bags used to pack exported banians were treated as integral to the exported commodity, and the absence of a specific reference to the bags in the bill of lading did not alter their export-connected character. The sale was therefore regarded as part of the course of export and not liable to tax. en-us Tue, 26 Feb 1991 00:00:00 +0530 Thu, 19 Sep 2013 16:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156438 The exemption for the last sale or purchase forming part of an export transaction under section 5(3) of the Central Sales Tax Act extends to packing material sold as part of the export-linked supply chain. Polythene bags used to pack exported banians were treated as integral to the exported commodity, and the absence of a specific reference to the bags in the bill of lading did not alter their export-connected character. The sale was therefore regarded as part of the course of export and not liable to tax. Case-Laws VAT and Sales Tax Tue, 26 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156438