Tax on Export Sales Under A.P. VAT Act: Section 4(4)(iii) Requires Direct Link Between Sale Contract and Export Process.

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....Levy of purchase tax under Section 4(4)(iii) of the A.P. VAT Act on goods sold in the course of export out of the territory of India. - to occasion export there must exist such a bond, between the contract of sale and the actual exportation, that each link is inextricably connected with the one immediately preceding it. - HC....