https://www.taxtmi.com/caselaws?id=158263 Charges collected for transport, handling, dressing and polishing of granite stones before delivery were held to form part of taxable turnover because they were incurred to put the goods in a deliverable state and were collected as part of a lump-sum sale consideration. The claim for exemption as a penultimate sale in the course of export under section 5(3) of the Central Sales Tax Act failed because the assessee did not prove the required statutory link between its sales and the actual export, including reliable evidence that the goods sold were the goods exported. The revisions were therefore rejected and the assessments left undisturbed. en-us Fri, 03 Nov 1995 00:00:00 +0530 Sat, 19 Oct 2013 11:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158263 Charges collected for transport, handling, dressing and polishing of granite stones before delivery were held to form part of taxable turnover because they were incurred to put the goods in a deliverable state and were collected as part of a lump-sum sale consideration. The claim for exemption as a penultimate sale in the course of export under section 5(3) of the Central Sales Tax Act failed because the assessee did not prove the required statutory link between its sales and the actual export, including reliable evidence that the goods sold were the goods exported. The revisions were therefore rejected and the assessments left undisturbed. Case-Laws VAT and Sales Tax Fri, 03 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158263