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    <description>A foreign buyer orders from X (Tamil Nadu), X orders Y (Tamil Nadu), and Y orders Z (Maharashtra); billing is Z Y, Y X, and Y foreign buyer, with goods dispatched from Z to the foreign buyer. The central question is the VAT/CST treatment and related export tax consequences for each domestic party, including characterization as export supply, allocation of tax liability across states, and effects of intermediary invoicing on export documentation and relief entitlements.</description>
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