https://www.taxtmi.com/caselaws?id=45125 Purchases of skins made after securing foreign export orders were held to be purchases for export purposes, but not purchases that themselves occasioned the export under Article 286(1)(b). The Court applied earlier constitutional sales tax rulings and held that State purchases made to implement export orders do not fall within the exemption. On that basis, the sales tax assessments were not illegal and non-payment of the assessed tax constituted an offence; the challenges to the exemption claim failed. en-us Fri, 28 Oct 1955 00:00:00 +0530 Tue, 09 Sep 2014 08:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45125 Purchases of skins made after securing foreign export orders were held to be purchases for export purposes, but not purchases that themselves occasioned the export under Article 286(1)(b). The Court applied earlier constitutional sales tax rulings and held that State purchases made to implement export orders do not fall within the exemption. On that basis, the sales tax assessments were not illegal and non-payment of the assessed tax constituted an offence; the challenges to the exemption claim failed. Case-Laws VAT and Sales Tax Fri, 28 Oct 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45125