https://www.taxtmi.com/caselaws?id=157064 The Tribunal dismissed the application, ruling that the applicants were not entitled to exemption from tax under Section 5(1) of the CST Act. It found no integral connection between the sale by Indexport to STC and the actual export, determining that the sale did not qualify as a sale in the course of export. Additionally, the Tribunal rejected the retrospective application of Section 2(ab) of the CST Act. No costs were awarded. en-us Thu, 10 Oct 1991 00:00:00 +0530 Mon, 30 Sep 2013 10:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157064 The Tribunal dismissed the application, ruling that the applicants were not entitled to exemption from tax under Section 5(1) of the CST Act. It found no integral connection between the sale by Indexport to STC and the actual export, determining that the sale did not qualify as a sale in the course of export. Additionally, the Tribunal rejected the retrospective application of Section 2(ab) of the CST Act. No costs were awarded. Case-Laws VAT and Sales Tax Thu, 10 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157064