https://www.taxtmi.com/caselaws?id=288087 Tea sold through auctioneers for export was treated as eligible for exemption under Section 5(3) of the Central Sales Tax Act, 1956, where the sales were found to be pre-export sales covered by an earlier decision on the same issue. The Madras High Court noted that the present dispute was identical to that prior ruling, and therefore the impugned assessment could not be sustained. The order was quashed and the matter remanded for fresh assessment in accordance with law. en-us Mon, 04 Dec 2017 00:00:00 +0530 Thu, 14 Nov 2024 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288087 Tea sold through auctioneers for export was treated as eligible for exemption under Section 5(3) of the Central Sales Tax Act, 1956, where the sales were found to be pre-export sales covered by an earlier decision on the same issue. The Madras High Court noted that the present dispute was identical to that prior ruling, and therefore the impugned assessment could not be sustained. The order was quashed and the matter remanded for fresh assessment in accordance with law. Case-Laws VAT / Sales Tax Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288087