Section 5(3) CST Act: "Same Goods" Theory Doesn't Apply to Penultimate Sales of Bus Bodies for Export.

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....Exemption under section 5(3) of the CST Act - sale of bus bodies - penultimate sale - export of goods - When the transaction between the assessee and the exporter and the transaction between the exporter and foreign buyer are inextricably connected with each other the "same goods" theory has no application, - HC....