https://www.taxtmi.com/caselaws?id=218728 A last sale to a 100 per cent export oriented unit, when supported by export documents and followed by actual export, qualifies as a sale in the course of export under section 5(3) of the Central Sales Tax Act, 1956. On that basis, the transaction falls within section 18(1) of the Tamil Nadu Value Added Tax Act, 2006 and attracts zero-rating with refund of input-tax credit. The authority's view that such a sale could never be treated as a zero-rated export sale was rejected as a misreading of the statutory scheme, and the refund claim was sustained. en-us Mon, 12 Sep 2011 00:00:00 +0530 Thu, 21 Aug 2014 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218728 A last sale to a 100 per cent export oriented unit, when supported by export documents and followed by actual export, qualifies as a sale in the course of export under section 5(3) of the Central Sales Tax Act, 1956. On that basis, the transaction falls within section 18(1) of the Tamil Nadu Value Added Tax Act, 2006 and attracts zero-rating with refund of input-tax credit. The authority's view that such a sale could never be treated as a zero-rated export sale was rejected as a misreading of the statutory scheme, and the refund claim was sustained. Case-Laws VAT and Sales Tax Mon, 12 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218728