https://www.taxtmi.com/caselaws?id=212093 Tags and labels purchased from exempted dealers, printed to export specifications and attached to coir products exported without change in identity, were treated as penultimate purchases for export under section 5(3) of the Central Sales Tax Act. On that basis, the export-linked turnover was excluded from the Kerala General Sales Tax Act turnover computation, and section 5A purchase tax could not be levied despite the items being used in the export manufacturing process. The assessments and appellate orders denying exemption were set aside, and the purchase tax demand on the tags and labels was annulled. en-us Fri, 27 May 2011 00:00:00 +0530 Mon, 06 Oct 2014 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212093 Tags and labels purchased from exempted dealers, printed to export specifications and attached to coir products exported without change in identity, were treated as penultimate purchases for export under section 5(3) of the Central Sales Tax Act. On that basis, the export-linked turnover was excluded from the Kerala General Sales Tax Act turnover computation, and section 5A purchase tax could not be levied despite the items being used in the export manufacturing process. The assessments and appellate orders denying exemption were set aside, and the purchase tax demand on the tags and labels was annulled. Case-Laws VAT and Sales Tax Fri, 27 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212093