Local Sales Linked to Exports May Qualify for State Sales Tax Exemption u/s 5(3.

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....CST - If there is in- severable link between the local sale or purchase and export and if it is clear that the local sale or purchase between the parties is inextricably linked with the export of the goods, then the claim of exemption under Section 5(3) from State Sales Tax shall be liable to be allowed - HC....