Court Rules Sale Not in Course of Export if Goods Sold Differ from Exported Goods Under Central Sales Tax Act Sec 5(3. https://www.taxtmi.com/highlights?id=13170 Form H - sale in the course of Export - the goods, which had been exported, were different to the goods sold by the applicant. - sale by the applicant to the exporter cannot be said to be in the course of export under Section 5(3) of CST Act. - HC en-us Wed, 26 Jun 2013 08:08:29 +0530 Wed, 26 Jun 2013 08:08:29 +0530 TaxTMI RSS Generator Court Rules Sale Not in Course of Export if Goods Sold Differ from Exported Goods Under Central Sales Tax Act Sec 5(3. https://www.taxtmi.com/highlights?id=13170 Form H - sale in the course of Export - the goods, which had been exported, were different to the goods sold by the applicant. - sale by the applicant to the exporter cannot be said to be in the course of export under Section 5(3) of CST Act. - HC Highlights VAT and Sales Tax Wed, 26 Jun 2013 08:08:29 +0530 https://www.taxtmi.com/highlights?id=13170