https://www.taxtmi.com/caselaws?id=344820 An auction sale completed in Kerala, with payment and delivery taken there on terms requiring tax payment, remained a local sale even though the buyer later moved the goods to another State or used them for export-related activity. Article 286 and section 5 of the Central Sales Tax Act protect only sales that occasion export or are inextricably linked with export, so no export or inter-State character arose here. The claimed SEZ and CST exemptions also failed because the statutory conditions and prescribed notifications were not shown to extend to the Kerala Value Added Tax levy, and section 6(7)(b) applied only to qualifying SEZ units in Kerala, not to a unit in Tamil Nadu. en-us Wed, 14 Jun 2017 00:00:00 +0530 Fri, 06 Apr 2018 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344820 An auction sale completed in Kerala, with payment and delivery taken there on terms requiring tax payment, remained a local sale even though the buyer later moved the goods to another State or used them for export-related activity. Article 286 and section 5 of the Central Sales Tax Act protect only sales that occasion export or are inextricably linked with export, so no export or inter-State character arose here. The claimed SEZ and CST exemptions also failed because the statutory conditions and prescribed notifications were not shown to extend to the Kerala Value Added Tax levy, and section 6(7)(b) applied only to qualifying SEZ units in Kerala, not to a unit in Tamil Nadu. Case-Laws VAT and Sales Tax Wed, 14 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344820