sale is to be regarded as a sale in the course
of export are: "If such last sale or purchase (meaning the
penultimate sale ... that
agreement which is implicit in the sale occasioning the
export. Between the two sales (the penultimate and the
final) spoken of in the earlier
Sales Tax Act, 1956
(for short ` CST Act '), if the penultimate sale effected in favour of the
exporter is inextricably connected with the export ... State
Sales Tax was only the actual sale by the exporter, but the benefit of
export sale did not extend to the penultimate sale
will apply to penultimate sales
if such sales satisfy two conditions, namely, (a) that
such penultimate sale must take place after the
agreement or order ... penultimate
sale would have remained outside the
sweep of Section 5 sub-section (I) of the
Central Sales Tax Act and such
penultimate sale could
been exported. The claim of the petitioner for exemption on the penultimate sale of bus bodies in the course of exports which was duly supported ... that agreement which is implicit in the sale occasioning the export. Between the two sales (the penultimate and the final) spoken of in the earlier
been enacted to extend the exemption from tax liability to a penultimate sale which satisfies two conditions, namely : (1) that the penultimate sale takes place ... sales tax department levying sales tax. There is also no liability on the coffee board in respect of the penultimate sales exported by the assessee
possible view is to hold that such sales are not local sales at all; if so, the sales are to be considered as despatches ... State argued that, these penultimate sales to the actual exporters - though their sales were "penultimate sales" falling under section
Central Sales Tax Act are made out, the sale by the opposite party to the State Trading Corporation which was the penultimate sale shall ... parties that the sale covered by Sub-section (1) of Section 5 of the Central Sales Tax Act would be a sale in the course
definitely it could be neither intra-State sale or inter-State sale. This principle that the sale effected by the assessees to the exporter--Allanasons ... only the last sale or purchase preceding the export sale is deemed to be a sale in the course of export. Hence it is clear
sale is to
be regarded as a sale in the course of export are: 'If
such last sale or purchase (meaning the penultimate
sale ... that agreement which is implicit in the sale occasioning
the export. Between the two sales (the penultimate and
the final) spoken of in the earlier
Assessee. The said exemption under Section
5(3) for the penultimate sale purchase of raw hides made in the course of
export was denied ... export. The Assessee claimed exemption from
State Sales Tax on the sale of such bus bodies as penultimate sales in the
course of export
