https://www.taxtmi.com/caselaws?id=160039 The Tribunal set aside certain orders and granted exemptions for deficit quantities in some cases under section 5(3) of the Central Sales Tax Act for prawns intended for export. In one case, the matter was remanded for further investigation to determine actual probable wastage. The decision aimed to exempt assessees from tax for unavoidable wastage during the export process, ensuring tax liability only for actual quantities exported, based on the percentage of loss in each case. en-us Tue, 17 Nov 1998 00:00:00 +0530 Sat, 07 Dec 2013 15:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160039 The Tribunal set aside certain orders and granted exemptions for deficit quantities in some cases under section 5(3) of the Central Sales Tax Act for prawns intended for export. In one case, the matter was remanded for further investigation to determine actual probable wastage. The decision aimed to exempt assessees from tax for unavoidable wastage during the export process, ensuring tax liability only for actual quantities exported, based on the percentage of loss in each case. Case-Laws VAT and Sales Tax Tue, 17 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160039