https://www.taxtmi.com/caselaws?id=164516 Exemption under section 5(3) of the Central Sales Tax Act was available where the dealer produced form H declarations, showed supply against specific export orders, and established that the goods were actually used in the exported product without losing their identity. The fact that the exported articles were bags or cushion covers, rather than the zips separately, did not defeat the exemption because the zips were integrally incorporated in the export goods. The revisional authority's interference, based only on the nature of the final export articles and without properly considering the declarations and evidence, was unsustainable and was set aside. en-us Thu, 18 Feb 2010 00:00:00 +0530 Fri, 25 Apr 2014 14:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164516 Exemption under section 5(3) of the Central Sales Tax Act was available where the dealer produced form H declarations, showed supply against specific export orders, and established that the goods were actually used in the exported product without losing their identity. The fact that the exported articles were bags or cushion covers, rather than the zips separately, did not defeat the exemption because the zips were integrally incorporated in the export goods. The revisional authority's interference, based only on the nature of the final export articles and without properly considering the declarations and evidence, was unsustainable and was set aside. Case-Laws VAT and Sales Tax Thu, 18 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164516