Inter-State traders entitled to purchase tax exemption u/s 5A for exports with Form-H, even from unregistered dealers.

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....Procurement of goods in the course of export against Form-H - Purchase from unregistered dealers - Since sale made by the assessee was in the course of inter-State trade or commerce u/s 3 of the CST Act, the assessee in terms of the Notification was entitled to exemption from payment of purchase tax u/s 5A of the Act - HC....