https://www.taxtmi.com/caselaws?id=428533 Exemption under Section 5(3) of the Central Sales Tax Act, 1956 applies only where the penultimate sale is integrally connected with export of the very same goods. The sale here was of M.G. Plain Kraft Paper, while the merchant exporter exported Poly coated LDPE Kraft Paper in parcel leaf size; the invoices showed a change in commercial identity, so the goods sold and exported were not identical. Form H did not assist because it had expired before the relevant invoice date. The exemption claim was therefore not established, and the assessment review under Section 16(1) of the TNGST Act, 1951 read with Section 9(2) of the CST Act was sustained. en-us Thu, 15 Sep 2022 00:00:00 +0530 Tue, 04 Oct 2022 08:51:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428533 Exemption under Section 5(3) of the Central Sales Tax Act, 1956 applies only where the penultimate sale is integrally connected with export of the very same goods. The sale here was of M.G. Plain Kraft Paper, while the merchant exporter exported Poly coated LDPE Kraft Paper in parcel leaf size; the invoices showed a change in commercial identity, so the goods sold and exported were not identical. Form H did not assist because it had expired before the relevant invoice date. The exemption claim was therefore not established, and the assessment review under Section 16(1) of the TNGST Act, 1951 read with Section 9(2) of the CST Act was sustained. Case-Laws VAT and Sales Tax Thu, 15 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428533