https://www.taxtmi.com/caselaws?id=466012 Revisional interference is confined to questions of law, so concurrent findings that the relevant return was not filed and the export-linked transactions were not substantiated were left undisturbed. Exemption for penultimate sale in the course of export under Section 5(3) of the Central Sales Tax Act requires strict compliance with statutory conditions, including the prescribed return and supporting declaration, and proof of an inextricable link with the actual export. As those requirements were not met, the exemption claim failed and the tax levy was sustained. en-us Thu, 31 Aug 2023 00:00:00 +0530 Tue, 20 Jan 2026 21:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466012 Revisional interference is confined to questions of law, so concurrent findings that the relevant return was not filed and the export-linked transactions were not substantiated were left undisturbed. Exemption for penultimate sale in the course of export under Section 5(3) of the Central Sales Tax Act requires strict compliance with statutory conditions, including the prescribed return and supporting declaration, and proof of an inextricable link with the actual export. As those requirements were not met, the exemption claim failed and the tax levy was sustained. Case-Laws VAT / Sales Tax Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466012