https://www.taxtmi.com/caselaws?id=159177 The court held that the reassessment disallowing the exemption under section 5(3) of the Central Sales Tax Act for sales made by the assessee to STAR was incorrect. The court determined that the sales were in the course of export, qualifying for the exemption. The appeals were allowed, and the reassessment orders were set aside, emphasizing that the transactions were part of exporting Indian textile machinery to Tanzania. en-us Mon, 04 Aug 1997 00:00:00 +0530 Sat, 16 Nov 2013 18:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159177 The court held that the reassessment disallowing the exemption under section 5(3) of the Central Sales Tax Act for sales made by the assessee to STAR was incorrect. The court determined that the sales were in the course of export, qualifying for the exemption. The appeals were allowed, and the reassessment orders were set aside, emphasizing that the transactions were part of exporting Indian textile machinery to Tanzania. Case-Laws VAT and Sales Tax Mon, 04 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159177