https://www.taxtmi.com/caselaws?id=162255 The court ruled in favor of the appellant, holding that they were entitled to benefits under Section 5(3) of the Central Sales Tax Act, 1956, if they could prove the purchase was for export. The court directed the respondents to release the sandalwood upon compliance with the bank guarantee condition and emphasized the need for clear guidelines from the Forest Department for future auctions. en-us Wed, 26 Apr 2000 00:00:00 +0530 Fri, 21 Feb 2014 16:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162255 The court ruled in favor of the appellant, holding that they were entitled to benefits under Section 5(3) of the Central Sales Tax Act, 1956, if they could prove the purchase was for export. The court directed the respondents to release the sandalwood upon compliance with the bank guarantee condition and emphasized the need for clear guidelines from the Forest Department for future auctions. Case-Laws VAT and Sales Tax Wed, 26 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162255