https://www.taxtmi.com/caselaws?id=166545 Section 5(3) of the Central Sales Tax Act, 1956 deems the last sale or purchase preceding export to be in the course of export where it is made after, and to comply with, an export order or agreement. The governing test is whether the local sale is inseverably and inextricably linked with the export transaction so that it forms part of the export sale. On the stated facts, sales of aerosol valves and non-aerosol pumps to export-oriented purchasers satisfied that test because the goods were used in relation to export, the export of the finished containers was undisputed, and similar earlier assessments had been accepted. The exemption claim was therefore justified. en-us Tue, 26 Apr 2011 00:00:00 +0530 Wed, 08 Oct 2014 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166545 Section 5(3) of the Central Sales Tax Act, 1956 deems the last sale or purchase preceding export to be in the course of export where it is made after, and to comply with, an export order or agreement. The governing test is whether the local sale is inseverably and inextricably linked with the export transaction so that it forms part of the export sale. On the stated facts, sales of aerosol valves and non-aerosol pumps to export-oriented purchasers satisfied that test because the goods were used in relation to export, the export of the finished containers was undisputed, and similar earlier assessments had been accepted. The exemption claim was therefore justified. Case-Laws VAT and Sales Tax Tue, 26 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166545