https://www.taxtmi.com/caselaws?id=159942 Only the sale or purchase immediately preceding an export, and linked to the export order or agreement, qualifies as a transaction in the course of export under Article 286 and section 5(3) of the Central Sales Tax Act; an earlier purchase from unregistered sellers does not, so sales tax remains payable on that purchase. Revisional proceedings under section 22A of the Karnataka Sales Tax Act are timely if initiated within the prescribed period, with limitation counted from initiation rather than notice. The revisional authority may also set aside both the assessment order and the appellate order where they form part of the same concurrent adjudicatory chain. en-us Wed, 04 Feb 1998 00:00:00 +0530 Thu, 05 Dec 2013 17:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159942 Only the sale or purchase immediately preceding an export, and linked to the export order or agreement, qualifies as a transaction in the course of export under Article 286 and section 5(3) of the Central Sales Tax Act; an earlier purchase from unregistered sellers does not, so sales tax remains payable on that purchase. Revisional proceedings under section 22A of the Karnataka Sales Tax Act are timely if initiated within the prescribed period, with limitation counted from initiation rather than notice. The revisional authority may also set aside both the assessment order and the appellate order where they form part of the same concurrent adjudicatory chain. Case-Laws VAT and Sales Tax Wed, 04 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159942