https://www.taxtmi.com/caselaws?id=234751 A penultimate sale qualifies as a sale in the course of export only if it is made after and for the purpose of complying with the export order and is inextricably linked with the actual export of the same goods. The claimed nexus failed because the goods in the sale invoices differed from those in Form H and the bill of lading, and the foreign buyer's order number and date were not shown in Form H. In the absence of the foreign buyer's order, the requisite connection was not proved, so the sale was not exempt under Section 5(3) of the Central Sales Tax Act and deletion of U.P. trade tax was not justified. en-us Mon, 24 Jan 2011 00:00:00 +0530 Tue, 06 May 2014 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234751 A penultimate sale qualifies as a sale in the course of export only if it is made after and for the purpose of complying with the export order and is inextricably linked with the actual export of the same goods. The claimed nexus failed because the goods in the sale invoices differed from those in Form H and the bill of lading, and the foreign buyer's order number and date were not shown in Form H. In the absence of the foreign buyer's order, the requisite connection was not proved, so the sale was not exempt under Section 5(3) of the Central Sales Tax Act and deletion of U.P. trade tax was not justified. Case-Laws VAT and Sales Tax Mon, 24 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234751