No VAT or CST on inter-state stock transfer if goods were eventually exported to foreign countries

CST & VAT: Andhra Pradesh VAT - Where Secunderabad branch of assessee purchased chillies from farmers (unregistered dealers) and transferred it to Cochin branch by way of stock transfer for export to foreign countries and Cochin branch, in turn, had exported chillies to foreign buyers, no purchase tax could be levied on stock transfer of chillies under section 4(4)(iii) of VAT Act