https://www.taxtmi.com/caselaws?id=164613 Section 4B exemption on raw materials applies only where notified manufactured goods are intended for sale within the State, in inter-State trade or commerce, or in the course of export out of India. A sale to an exporter against form H does not, by itself, constitute a sale in the course of export or a qualifying penultimate sale under the Central Sales Tax framework. Consequently, export-linked exemption is unavailable for local sales to exporters that do not meet the statutory meaning of export, and reopening based on the Supreme Court's interpretation is sustainable. An administrative circular inconsistent with that interpretation cannot override declared law. en-us Tue, 24 Nov 2009 00:00:00 +0530 Tue, 21 Oct 2014 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164613 Section 4B exemption on raw materials applies only where notified manufactured goods are intended for sale within the State, in inter-State trade or commerce, or in the course of export out of India. A sale to an exporter against form H does not, by itself, constitute a sale in the course of export or a qualifying penultimate sale under the Central Sales Tax framework. Consequently, export-linked exemption is unavailable for local sales to exporters that do not meet the statutory meaning of export, and reopening based on the Supreme Court's interpretation is sustainable. An administrative circular inconsistent with that interpretation cannot override declared law. Case-Laws VAT and Sales Tax Tue, 24 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164613