https://www.taxtmi.com/caselaws?id=159195 The court held that the petitioners' transactions did not qualify for exemption under Section 5(3) of the Central Sales Tax Act or Article 286(1)(b) of the Constitution. The Tribunal's decision was upheld, dismissing the tax revision cases. The court emphasized the lack of evidence establishing an agency relationship or proving that the purchases were the penultimate transactions before export. Precedents such as Kepee Sons v. State of Kerala and K.V. Moosakoya & Co. v. State of Kerala supported the dismissal of the petitions. en-us Wed, 18 Mar 1998 00:00:00 +0530 Mon, 18 Nov 2013 13:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159195 The court held that the petitioners' transactions did not qualify for exemption under Section 5(3) of the Central Sales Tax Act or Article 286(1)(b) of the Constitution. The Tribunal's decision was upheld, dismissing the tax revision cases. The court emphasized the lack of evidence establishing an agency relationship or proving that the purchases were the penultimate transactions before export. Precedents such as Kepee Sons v. State of Kerala and K.V. Moosakoya & Co. v. State of Kerala supported the dismissal of the petitions. Case-Laws VAT and Sales Tax Wed, 18 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159195