https://www.taxtmi.com/caselaws?id=162972 Export-linked turnover was deductible under the Punjab General Sales Tax Rules where goods sold to the State Trading Corporation were proved to have been exported out of India, whether through one transaction or a series of transactions. The deduction provision was treated as independent and more liberal than section 5 of the Central Sales Tax Act, so the earlier restrictive export-sale principle did not apply on these facts. As the legal issue had already been settled, the court did not require a further reference merely to prolong the matter, and the referred question was answered in favour of the assessee and against the Revenue. en-us Tue, 25 Apr 2006 00:00:00 +0530 Wed, 19 Mar 2014 16:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162972 Export-linked turnover was deductible under the Punjab General Sales Tax Rules where goods sold to the State Trading Corporation were proved to have been exported out of India, whether through one transaction or a series of transactions. The deduction provision was treated as independent and more liberal than section 5 of the Central Sales Tax Act, so the earlier restrictive export-sale principle did not apply on these facts. As the legal issue had already been settled, the court did not require a further reference merely to prolong the matter, and the referred question was answered in favour of the assessee and against the Revenue. Case-Laws VAT and Sales Tax Tue, 25 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162972