https://www.taxtmi.com/caselaws?id=156583 Purchases of hides and skins made locally for supply to an exporter did not qualify as purchases in the course of export under section 5(3) of the Central Sales Tax Act, 1956. That exemption applies only to the last sale or purchase preceding export, where the transaction is integrally connected with the export movement. Because the assessee was only a supplier to the exporter and not the exporter itself, the statutory test was not met. The goods were therefore liable to the State levy at the point of last purchase within the State, and the exemption claim failed. en-us Tue, 11 Sep 1990 00:00:00 +0530 Sat, 21 Sep 2013 17:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156583 Purchases of hides and skins made locally for supply to an exporter did not qualify as purchases in the course of export under section 5(3) of the Central Sales Tax Act, 1956. That exemption applies only to the last sale or purchase preceding export, where the transaction is integrally connected with the export movement. Because the assessee was only a supplier to the exporter and not the exporter itself, the statutory test was not met. The goods were therefore liable to the State levy at the point of last purchase within the State, and the exemption claim failed. Case-Laws VAT and Sales Tax Tue, 11 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156583