https://www.taxtmi.com/caselaws?id=163979 Exemption under section 5(3) of the Central Sales Tax Act, 1956 applies only to the immediate last sale or purchase preceding the export transaction, and only where the transaction is made after a pre-existing export agreement or order and in compliance with it. The dealer's purchase of groundnut from cultivators was not the penultimate purchase because the export houses later purchased the goods from the dealer and then exported them, making the dealer's purchase one step removed from the export occasioning sale. The purchase therefore did not satisfy the statutory conditions for exemption and was held taxable. en-us Thu, 05 Feb 2009 00:00:00 +0530 Tue, 18 Nov 2014 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163979 Exemption under section 5(3) of the Central Sales Tax Act, 1956 applies only to the immediate last sale or purchase preceding the export transaction, and only where the transaction is made after a pre-existing export agreement or order and in compliance with it. The dealer's purchase of groundnut from cultivators was not the penultimate purchase because the export houses later purchased the goods from the dealer and then exported them, making the dealer's purchase one step removed from the export occasioning sale. The purchase therefore did not satisfy the statutory conditions for exemption and was held taxable. Case-Laws VAT and Sales Tax Thu, 05 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163979