https://www.taxtmi.com/caselaws?id=163857 Rule 29(v) of the Punjab General Sales Tax Rules, 1949 was read as wider than section 5(1) of the Central Sales Tax Act, 1956 and was held to allow deduction from gross turnover where goods were proved to have been exported out of India, whether by the dealer directly or through intermediary or consecutive transactions. The interpretation in Mod. Serajuddin did not restrict the State rule in the same way. On the facts, the goods had admittedly moved through intermediary dealers before export, so the assessee's claim fell within the rule and the issue was answered in favour of the assessee and against the Revenue. en-us Mon, 15 Sep 2008 00:00:00 +0530 Fri, 11 Apr 2014 18:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163857 Rule 29(v) of the Punjab General Sales Tax Rules, 1949 was read as wider than section 5(1) of the Central Sales Tax Act, 1956 and was held to allow deduction from gross turnover where goods were proved to have been exported out of India, whether by the dealer directly or through intermediary or consecutive transactions. The interpretation in Mod. Serajuddin did not restrict the State rule in the same way. On the facts, the goods had admittedly moved through intermediary dealers before export, so the assessee's claim fell within the rule and the issue was answered in favour of the assessee and against the Revenue. Case-Laws VAT and Sales Tax Mon, 15 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163857