https://www.taxtmi.com/caselaws?id=160499 Section 5(3) exemption under the Central Sales Tax Act applies only where the last sale is of the same goods ultimately exported; sale of bus bodies fitted on chassis did not qualify because the exported article was a commercially distinct complete bus, so the component sale was not the penultimate export sale. The refund-based relief under G.O. Ms. No. 115 was confined to the named beneficiary and did not extend as a general concession to other assessees. Penalty under the local sales tax law depended on the fate of the underlying assessment and turnover, resulting in deletion in one matter and restoration in another only to the extent supported. Turnover relating to extra fittings and accessories was held taxable under the local Act. en-us Tue, 06 Jun 2000 00:00:00 +0530 Thu, 19 Dec 2013 13:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160499 Section 5(3) exemption under the Central Sales Tax Act applies only where the last sale is of the same goods ultimately exported; sale of bus bodies fitted on chassis did not qualify because the exported article was a commercially distinct complete bus, so the component sale was not the penultimate export sale. The refund-based relief under G.O. Ms. No. 115 was confined to the named beneficiary and did not extend as a general concession to other assessees. Penalty under the local sales tax law depended on the fate of the underlying assessment and turnover, resulting in deletion in one matter and restoration in another only to the extent supported. Turnover relating to extra fittings and accessories was held taxable under the local Act. Case-Laws VAT and Sales Tax Tue, 06 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160499