https://www.taxtmi.com/caselaws?id=159842 A purchase by an exporter from an unregistered dealer does not, by itself, amount to a purchase in the course of export under section 5(1) of the Central Sales Tax Act, 1956. The protected category covers only the sale or purchase that occasions export or a transfer of title after the goods cross the customs frontiers. The later relief for penultimate sales under section 5(3) was noted, but it was not available for the period covered. Accordingly, purchase tax under the State sales tax law could be levied, and the challenged entry was not inconsistent with the Central Act. en-us Sat, 28 Mar 1998 00:00:00 +0530 Mon, 02 Dec 2013 17:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159842 A purchase by an exporter from an unregistered dealer does not, by itself, amount to a purchase in the course of export under section 5(1) of the Central Sales Tax Act, 1956. The protected category covers only the sale or purchase that occasions export or a transfer of title after the goods cross the customs frontiers. The later relief for penultimate sales under section 5(3) was noted, but it was not available for the period covered. Accordingly, purchase tax under the State sales tax law could be levied, and the challenged entry was not inconsistent with the Central Act. Case-Laws VAT and Sales Tax Sat, 28 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159842