https://www.taxtmi.com/caselaws?id=163802 Export exemption under section 5(3) of the Central Sales Tax Act could not be denied merely because the dealer lacked registration under the Kerala General Sales Tax Act, since registration affected tax collection and compliance machinery, not the substantive entitlement to exemption on qualifying export turnover. An omission of sale bill particulars in form 18A was also not a material defect where the form and supporting documents sufficiently established the prior export order, purchase for that order, and actual export. Technical defects that do not undermine the export nexus do not defeat the exemption claim. en-us Tue, 26 Aug 2008 00:00:00 +0530 Sat, 29 Nov 2014 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163802 Export exemption under section 5(3) of the Central Sales Tax Act could not be denied merely because the dealer lacked registration under the Kerala General Sales Tax Act, since registration affected tax collection and compliance machinery, not the substantive entitlement to exemption on qualifying export turnover. An omission of sale bill particulars in form 18A was also not a material defect where the form and supporting documents sufficiently established the prior export order, purchase for that order, and actual export. Technical defects that do not undermine the export nexus do not defeat the exemption claim. Case-Laws VAT and Sales Tax Tue, 26 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163802