https://www.taxtmi.com/caselaws?id=164638 A purchase of chrome ore from TISCO was treated as an independent intra-State sale because the contract did not link it to any pre-existing export arrangement, required payment of sales tax, and provided delivery in Orissa; it was therefore not a sale in the course of export and no refund was available on that basis. Section 5(3) of the Central Sales Tax Act, which extends exemption to certain penultimate export sales, applied only from 1 April 1976 and could not be invoked for earlier transactions. The writ petition failed because the purchase remained taxable and the later exemption did not operate retrospectively. en-us Wed, 22 Apr 2009 00:00:00 +0530 Mon, 10 Nov 2014 19:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164638 A purchase of chrome ore from TISCO was treated as an independent intra-State sale because the contract did not link it to any pre-existing export arrangement, required payment of sales tax, and provided delivery in Orissa; it was therefore not a sale in the course of export and no refund was available on that basis. Section 5(3) of the Central Sales Tax Act, which extends exemption to certain penultimate export sales, applied only from 1 April 1976 and could not be invoked for earlier transactions. The writ petition failed because the purchase remained taxable and the later exemption did not operate retrospectively. Case-Laws VAT and Sales Tax Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164638