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Citedby 360 docs - [View All]
L.G. Balakrishnan Brothers Ltd. ... vs State Of Tamil Nadu And Ors. on 6 June, 2000
Consolidated Coffee Ltd. And Anr. ... vs Coffee Board, Bangalore Etc. Etc on 15 April, 1980
Srinivas Leather Private Limited vs State Of Tamil Nadu on 28 March, 2000
State Of Karnataka vs Azad Coach Builders Pvt. Ltd. Etc on 15 February, 2006
T. Azeezur Rahman And Company vs State Of Tamil Nadu on 13 March, 1991

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[Section 5] [Complete Act]
Central Government Act
Section 5(3) in The Central Sales Tax Act, 1956
(3) 1[ Notwithstanding anything contained in sub- section (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall also be deemed to be in the course of such export, if such last sale or purchase took place after, and was for the purpose of complying with, the agreement or order for or in relation to such export.]
1. Ins. by Act 103 of 1976, s. 3 (w. e. f. 1- 4- 1976 ).
CHAP INTER- STATE SALES TAX CHAPTER III INTER- STATE SALES TAX