Court Rules Sale Not in Course of Export if Goods Sold Differ from Exported Goods Under Central Sales Tax Act Sec 5(3.

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....Form H - sale in the course of Export - the goods, which had been exported, were different to the goods sold by the applicant. - sale by the applicant to the exporter cannot be said to be in the course of export under Section 5(3) of CST Act. - HC....