https://www.taxtmi.com/caselaws?id=164613 A manufacturer with a recognition certificate under section 4B of the U.P. Trade Tax Act could not claim raw-material exemption merely because finished goods were sold to an exporter against form H. The article explains that a sale to an exporter is not the same as a sale in the course of export; only transactions falling within the statutory meaning of export, as interpreted under the Central Sales Tax Act, qualify for export-linked relief. It also states that a trade tax circular inconsistent with the Supreme Court's declaration of law cannot prevail, so the reopening and denial of exemption were sustained. 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 A manufacturer with a recognition certificate under section 4B of the U.P. Trade Tax Act could not claim raw-material exemption merely because finished goods were sold to an exporter against form H. The article explains that a sale to an exporter is not the same as a sale in the course of export; only transactions falling within the statutory meaning of export, as interpreted under the Central Sales Tax Act, qualify for export-linked relief. It also states that a trade tax circular inconsistent with the Supreme Court's declaration of law cannot prevail, so the reopening and denial of exemption were sustained. Case-Laws VAT and Sales Tax Tue, 24 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164613