PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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The issue concerns whether sales where goods are shipped abroad and consideration is received in foreign exchange qualify as a "sale in the course of export" under Section 5(1) of the Central Sales Tax Act and thus attract exemption under Article 286(1)(b). The note applies the Ben Gorm distinction between a sale for export (seller not linked to the export) and a sale in the course of export (export inextricably linked to the sale), finding the latter standard controls. On that basis the impugned revision order denying exemption was set aside and the writ petition allowed.
The issue concerns whether sales where goods are shipped abroad and consideration is received in foreign exchange qualify as a "sale in the course of export" under Section 5(1) of the Central Sales Tax Act and thus attract exemption under Article 286(1)(b). The note applies the Ben Gorm distinction between a sale for export (seller not linked to the export) and a sale in the course of export (export inextricably linked to the sale), finding the latter standard controls. On that basis the impugned revision order denying exemption was set aside and the writ petition allowed.
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