https://www.taxtmi.com/caselaws?id=435301 Review was maintainable because later verification of the assessee's CST records disclosed new and material facts, including entries showing the turnover as a branch transfer, which had not been before the Tribunal when the original order was made. The claimed export-linked exemption also failed: to attract Section 5(3) of the CST Act, the assessee had to prove an agreement or order in relation to export, but it produced no such material and relied only on branch movement records that did not establish a penultimate sale for export. The coffee seed turnover was therefore liable to purchase tax under Section 7-A(1)(c), and the tax and penalty were sustained. en-us Thu, 23 Feb 2023 00:00:00 +0530 Thu, 16 Mar 2023 21:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435301 Review was maintainable because later verification of the assessee's CST records disclosed new and material facts, including entries showing the turnover as a branch transfer, which had not been before the Tribunal when the original order was made. The claimed export-linked exemption also failed: to attract Section 5(3) of the CST Act, the assessee had to prove an agreement or order in relation to export, but it produced no such material and relied only on branch movement records that did not establish a penultimate sale for export. The coffee seed turnover was therefore liable to purchase tax under Section 7-A(1)(c), and the tax and penalty were sustained. Case-Laws VAT and Sales Tax Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435301