https://www.taxtmi.com/caselaws?id=357273 Penultimate sale exemption under Section 5(3) of the Central Sales Tax Act turns on whether the local purchase and export are inextricably linked. Where raw hides and skins are purchased pursuant to export orders and exported as dressed hides and skins, the export transaction retains the required connection with export, and the same goods theory does not defeat exemption. On that reasoning, the levy under Section 7-A(1)(c) of the Tamil Nadu General Sales Tax Act could not be sustained, and the assessee's claim for exemption was upheld. en-us Fri, 15 Dec 2017 00:00:00 +0530 Wed, 21 Mar 2018 08:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357273 Penultimate sale exemption under Section 5(3) of the Central Sales Tax Act turns on whether the local purchase and export are inextricably linked. Where raw hides and skins are purchased pursuant to export orders and exported as dressed hides and skins, the export transaction retains the required connection with export, and the same goods theory does not defeat exemption. On that reasoning, the levy under Section 7-A(1)(c) of the Tamil Nadu General Sales Tax Act could not be sustained, and the assessee's claim for exemption was upheld. Case-Laws VAT and Sales Tax Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357273