https://www.taxtmi.com/caselaws?id=161688 Only the sale that itself occasions export qualifies as a sale in the course of export under article 286 and section 5(1) of the Central Sales Tax Act, 1956; a preparatory or implementing local arrangement linked to a main export contract does not gain exemption merely because it facilitates the export, and the later insertion of section 5(3) could not be applied retrospectively. On that basis, the claim for deduction failed. A penalty for delayed filing of return was maintained in principle, but the amount was reduced in light of delay, mitigating circumstances, and financial difficulty. en-us Fri, 11 Apr 2003 00:00:00 +0530 Tue, 04 Feb 2014 14:08:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161688 Only the sale that itself occasions export qualifies as a sale in the course of export under article 286 and section 5(1) of the Central Sales Tax Act, 1956; a preparatory or implementing local arrangement linked to a main export contract does not gain exemption merely because it facilitates the export, and the later insertion of section 5(3) could not be applied retrospectively. On that basis, the claim for deduction failed. A penalty for delayed filing of return was maintained in principle, but the amount was reduced in light of delay, mitigating circumstances, and financial difficulty. Case-Laws VAT and Sales Tax Fri, 11 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161688