https://www.taxtmi.com/caselaws?id=204532 Section 44 of the Kerala General Sales Tax Act confined refund of excess tax to the dealer, so a non-dealer purchaser could not claim refund merely because tax had been collected on the tea purchase and remitted to the State. The taxing provision was treated as clear and incapable of extension by implication or equitable considerations. On Section 5(3) of the Central Sales Tax Act, exemption depended on an inextricable link between the local purchase and the export transaction, supported by prior agreement or order. The factual finding that exports were made pursuant to foreign buyers' contracts was left undisturbed, and the exemption was not interfered with. en-us Thu, 13 Jan 2011 00:00:00 +0530 Tue, 29 Nov 2022 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204532 Section 44 of the Kerala General Sales Tax Act confined refund of excess tax to the dealer, so a non-dealer purchaser could not claim refund merely because tax had been collected on the tea purchase and remitted to the State. The taxing provision was treated as clear and incapable of extension by implication or equitable considerations. On Section 5(3) of the Central Sales Tax Act, exemption depended on an inextricable link between the local purchase and the export transaction, supported by prior agreement or order. The factual finding that exports were made pursuant to foreign buyers' contracts was left undisturbed, and the exemption was not interfered with. Case-Laws VAT and Sales Tax Thu, 13 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204532