https://www.taxtmi.com/caselaws?id=767176 Exemption for the last sale preceding export under section 5(3) of the Central Sales Tax Act is available only where the assessee proves, through the prescribed material under rule 12(10)(a), that the sale was made after and for the purpose of complying with an export order or agreement. A mere claim of intended export, or production of some documents, is insufficient unless the required nexus between the sale and the export is strictly established. The earlier precedent cited was treated as fact-specific and did not relax these statutory conditions. Tax exemption provisions therefore require literal compliance with the prescribed evidentiary requirements. en-us Tue, 04 Mar 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767176 Exemption for the last sale preceding export under section 5(3) of the Central Sales Tax Act is available only where the assessee proves, through the prescribed material under rule 12(10)(a), that the sale was made after and for the purpose of complying with an export order or agreement. A mere claim of intended export, or production of some documents, is insufficient unless the required nexus between the sale and the export is strictly established. The earlier precedent cited was treated as fact-specific and did not relax these statutory conditions. Tax exemption provisions therefore require literal compliance with the prescribed evidentiary requirements. Case-Laws VAT / Sales Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767176