https://www.taxtmi.com/caselaws?id=159586 Section 5(3) of the Central Sales Tax Act, 1956 exempts only the transaction that is the immediate penultimate sale or purchase occasioning export. The petitioner's in-State purchase turnover was one step removed from the export, because the export sale was made by another dealer to the foreign buyer. As the petitioner's purchase did not immediately precede and occasion the export, it did not satisfy the statutory requirement for exemption. The turnover was therefore outside section 5(3), and the exemption was correctly denied. en-us Wed, 06 Jun 1990 00:00:00 +0530 Wed, 27 Nov 2013 16:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159586 Section 5(3) of the Central Sales Tax Act, 1956 exempts only the transaction that is the immediate penultimate sale or purchase occasioning export. The petitioner's in-State purchase turnover was one step removed from the export, because the export sale was made by another dealer to the foreign buyer. As the petitioner's purchase did not immediately precede and occasion the export, it did not satisfy the statutory requirement for exemption. The turnover was therefore outside section 5(3), and the exemption was correctly denied. Case-Laws VAT and Sales Tax Wed, 06 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159586