https://www.taxtmi.com/caselaws?id=160921 Exemption under section 5(3) of the Central Sales Tax Act, 1956 is available only when the goods exported are the same goods that were purchased and the purchases were made pursuant to a pre-existing export agreement or order. On the facts discussed, raw cashew nuts and cashew kernels were treated as commercially different commodities, and the assessee failed to produce reliable evidence showing that all purchases were covered by export contracts. The revisional findings based on the absence of such nexus and the mismatch in quantities were treated as factual findings not shown to be perverse, so the tax liability was restored. en-us Mon, 17 Sep 2001 00:00:00 +0530 Thu, 26 Dec 2013 16:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160921 Exemption under section 5(3) of the Central Sales Tax Act, 1956 is available only when the goods exported are the same goods that were purchased and the purchases were made pursuant to a pre-existing export agreement or order. On the facts discussed, raw cashew nuts and cashew kernels were treated as commercially different commodities, and the assessee failed to produce reliable evidence showing that all purchases were covered by export contracts. The revisional findings based on the absence of such nexus and the mismatch in quantities were treated as factual findings not shown to be perverse, so the tax liability was restored. Case-Laws VAT and Sales Tax Mon, 17 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160921