https://www.taxtmi.com/caselaws?id=160127 For exemption under section 5(3) of the Central Sales Tax Act, the assessee had to be the actual exporter in substance; where goods were sold to export houses for consideration and the export houses completed the foreign sale, the assessee was not the direct exporter and the related purchases were taxable at the last purchase point. On the separate issue of processing loss, natural wastage in prawns and the difference between purchase weight and export weight were not automatically taxable, and tax was not fastened on the alleged wastage at the purchase point. The result was mixed, with the Revenue succeeding on the exemption issue and the assessee obtaining limited relief on wastage. en-us Mon, 20 Dec 1999 00:00:00 +0530 Tue, 10 Dec 2013 15:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160127 For exemption under section 5(3) of the Central Sales Tax Act, the assessee had to be the actual exporter in substance; where goods were sold to export houses for consideration and the export houses completed the foreign sale, the assessee was not the direct exporter and the related purchases were taxable at the last purchase point. On the separate issue of processing loss, natural wastage in prawns and the difference between purchase weight and export weight were not automatically taxable, and tax was not fastened on the alleged wastage at the purchase point. The result was mixed, with the Revenue succeeding on the exemption issue and the assessee obtaining limited relief on wastage. Case-Laws VAT and Sales Tax Mon, 20 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160127