https://www.taxtmi.com/caselaws?id=164994 The Supreme Court allowed the writ petition of the assessee challenging the Special Tribunal's order denying exemption under section 5(3) of the Central Sales Tax Act for converting a chassis into a bus. The Court emphasized the need for the assessee to establish a connection between the penultimate sale and the export of goods. The matter was remitted back to the assessing authority for fresh consideration, allowing the petitioner to present evidence to establish the link and potentially seek a refund of tax and penalty paid. The writ petition was allowed with no costs. en-us Thu, 07 Oct 2010 00:00:00 +0530 Wed, 07 May 2014 14:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164994 The Supreme Court allowed the writ petition of the assessee challenging the Special Tribunal's order denying exemption under section 5(3) of the Central Sales Tax Act for converting a chassis into a bus. The Court emphasized the need for the assessee to establish a connection between the penultimate sale and the export of goods. The matter was remitted back to the assessing authority for fresh consideration, allowing the petitioner to present evidence to establish the link and potentially seek a refund of tax and penalty paid. The writ petition was allowed with no costs. Case-Laws VAT and Sales Tax Thu, 07 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164994