AMIT BAJAJ ADVOCATE

As we know State Governments cannot levy any tax on the sale or purchased of  goods exported outside India and the sale or purchase in the cource of export i.e Penultimate export as per section 5(3) of CST Act 1956 and Article 286 of the Constitution of India. For a sale to qualify as penultimate sale one of the conditions u/s 5(3) of CST Act is that the goods sold to the exporter must be the same goods as are being exported in pursuance of the export order in the hands of the exporter.