https://www.taxtmi.com/caselaws?id=158275 The court dismissed the writ petition seeking to quash the assessment order imposing purchase tax on groundnut seed turnover. The petitioner's purchases from unregistered dealers did not qualify as sales in the course of export under the Central Sales Tax Act. The court held that only the last sale preceding export qualified for exemption, upholding the assessing officer's decision to levy purchase tax. Previous Supreme Court judgments cited by the petitioner were deemed inapplicable, emphasizing the distinction between sales in the course of export and other transactions. en-us Tue, 27 Feb 1996 00:00:00 +0530 Sat, 19 Oct 2013 14:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158275 The court dismissed the writ petition seeking to quash the assessment order imposing purchase tax on groundnut seed turnover. The petitioner's purchases from unregistered dealers did not qualify as sales in the course of export under the Central Sales Tax Act. The court held that only the last sale preceding export qualified for exemption, upholding the assessing officer's decision to levy purchase tax. Previous Supreme Court judgments cited by the petitioner were deemed inapplicable, emphasizing the distinction between sales in the course of export and other transactions. Case-Laws VAT and Sales Tax Tue, 27 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158275