https://www.taxtmi.com/caselaws?id=158574 Section 5(3) of the Central Sales Tax Act applies only where the last sale or purchase precedes the export sale and is made after a specific agreement or order with the foreign buyer, and in compliance with that agreement or order; both conditions are cumulative. Purchases made before any such foreign buyer arrangement do not qualify merely because the goods were later exported or because of governmental protocol arrangements, so the claimed export exemption for mica was rejected. Mica transferred out of the State to Bihar was also not shown to have lost its last-purchase character within the State, and the turnover remained taxable on that basis. en-us Mon, 28 Aug 1995 00:00:00 +0530 Thu, 31 Oct 2013 15:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158574 Section 5(3) of the Central Sales Tax Act applies only where the last sale or purchase precedes the export sale and is made after a specific agreement or order with the foreign buyer, and in compliance with that agreement or order; both conditions are cumulative. Purchases made before any such foreign buyer arrangement do not qualify merely because the goods were later exported or because of governmental protocol arrangements, so the claimed export exemption for mica was rejected. Mica transferred out of the State to Bihar was also not shown to have lost its last-purchase character within the State, and the turnover remained taxable on that basis. Case-Laws VAT and Sales Tax Mon, 28 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158574