https://www.taxtmi.com/caselaws?id=164907 An export-oriented industrial unit using purchased rubber latex to manufacture gloves for export was found entitled to exemption under the notification because the substantive condition of use in export production was satisfied. The Revenue's objection that the seller had not obtained the declaration contemplated by the notification was treated as purely technical, particularly since the tax incidence arose at the last purchase point and the commodity was otherwise used by the purchasing unit in export manufacture. On that basis, the exemption could not be denied, and the State's revision was dismissed. en-us Mon, 30 Aug 2010 00:00:00 +0530 Tue, 06 May 2014 10:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164907 An export-oriented industrial unit using purchased rubber latex to manufacture gloves for export was found entitled to exemption under the notification because the substantive condition of use in export production was satisfied. The Revenue's objection that the seller had not obtained the declaration contemplated by the notification was treated as purely technical, particularly since the tax incidence arose at the last purchase point and the commodity was otherwise used by the purchasing unit in export manufacture. On that basis, the exemption could not be denied, and the State's revision was dismissed. Case-Laws VAT and Sales Tax Mon, 30 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164907