High Court Rules on Penultimate Sale Exemption: Assessee Entitled u/s 5(3) Despite "Same Goods" Theory Rejection. (3.

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....Penultimate sale - whether the purchased goods and the exported goods are one and the same for the purpose of claiming penultimate sale exemption u/s 5(3) of the Central Sales Tax Act? - the "same goods" theory has no application, assessee is entitled to exemption u/s 5(3) - HC....