https://www.taxtmi.com/caselaws?id=161760 Entry tax exemption for 100 per cent export oriented units could not be narrowed by an explanatory definition that confined "export" to section 5(1) of the Central Sales Tax Act, 1956. The text states that section 5(3) treats the penultimate sale preceding the export sale, when made in compliance with the export order, as part of the course of export, so that sale forms an integral part of the export chain. A notification under the entry tax law that conflicts with the industrial policy and the statutory understanding of export was said not to stand, and the restrictive words were quashed. en-us Thu, 24 Jul 2003 00:00:00 +0530 Wed, 05 Feb 2014 17:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161760 Entry tax exemption for 100 per cent export oriented units could not be narrowed by an explanatory definition that confined "export" to section 5(1) of the Central Sales Tax Act, 1956. The text states that section 5(3) treats the penultimate sale preceding the export sale, when made in compliance with the export order, as part of the course of export, so that sale forms an integral part of the export chain. A notification under the entry tax law that conflicts with the industrial policy and the statutory understanding of export was said not to stand, and the restrictive words were quashed. Case-Laws VAT and Sales Tax Thu, 24 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161760