Tax on Export Sales Under A.P. VAT Act: Section 4(4)(iii) Requires Direct Link Between Sale Contract and Export Process. https://www.taxtmi.com/highlights?id=27129 Levy of purchase tax under Section 4(4)(iii) of the A.P. VAT Act on goods sold in the course of export out of the territory of India. - to occasion export there must exist such a bond, between the contract of sale and the actual exportation, that each link is inextricably connected with the one immediately preceding it. - HC en-us Sat, 30 Jan 2016 11:54:17 +0530 Sat, 30 Jan 2016 11:54:17 +0530 TaxTMI RSS Generator Tax on Export Sales Under A.P. VAT Act: Section 4(4)(iii) Requires Direct Link Between Sale Contract and Export Process. https://www.taxtmi.com/highlights?id=27129 Levy of purchase tax under Section 4(4)(iii) of the A.P. VAT Act on goods sold in the course of export out of the territory of India. - to occasion export there must exist such a bond, between the contract of sale and the actual exportation, that each link is inextricably connected with the one immediately preceding it. - HC Highlights VAT and Sales Tax Sat, 30 Jan 2016 11:54:17 +0530 https://www.taxtmi.com/highlights?id=27129