https://www.taxtmi.com/caselaws?id=166532 A penultimate sale of bus bodies to an exporter was treated as exempt under section 5(3) of the Central Sales Tax Act because the transaction formed part of an integrated export arrangement and was supported by prescribed H forms, purchase orders and other evidence showing compliance with the export agreement or order. The factual record accepted by the Assessing Authority and followed by the Tribunal established that the sale was in relation to the export. The High Court noted that this view was consistent with Supreme Court authority and held that no referable question of law arose, so the Tribunal's order restoring the Assessing Authority's decision remained undisturbed. en-us Thu, 06 Jan 2011 00:00:00 +0530 Thu, 09 Oct 2014 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166532 A penultimate sale of bus bodies to an exporter was treated as exempt under section 5(3) of the Central Sales Tax Act because the transaction formed part of an integrated export arrangement and was supported by prescribed H forms, purchase orders and other evidence showing compliance with the export agreement or order. The factual record accepted by the Assessing Authority and followed by the Tribunal established that the sale was in relation to the export. The High Court noted that this view was consistent with Supreme Court authority and held that no referable question of law arose, so the Tribunal's order restoring the Assessing Authority's decision remained undisturbed. Case-Laws VAT and Sales Tax Thu, 06 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166532