https://www.taxtmi.com/caselaws?id=158194 Sale of gunny bags to another dealer for use as containers in exported goods was connected with the export transaction and satisfied the statutory conditions under section 5(3) of the Central Sales Tax Act, 1956. Because the last sale preceding export was made after and for the purpose of complying with an agreement or order relating to the export, it qualified as a deemed export sale and was treated as a sale in the course of export. en-us Tue, 12 Jul 1994 00:00:00 +0530 Fri, 18 Oct 2013 11:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158194 Sale of gunny bags to another dealer for use as containers in exported goods was connected with the export transaction and satisfied the statutory conditions under section 5(3) of the Central Sales Tax Act, 1956. Because the last sale preceding export was made after and for the purpose of complying with an agreement or order relating to the export, it qualified as a deemed export sale and was treated as a sale in the course of export. Case-Laws VAT and Sales Tax Tue, 12 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158194