https://www.taxtmi.com/caselaws?id=78629 A direct sale to a foreign buyer qualifies as a sale in the course of export when the contractual chain, shipping documents and export bill show that export was occasioned by the sale contract and the intermediary did not acquire title to the goods. Payment routed through an intermediary does not by itself change the character of the transaction if there is no separate independent sale to that intermediary. The later insertion of the export-sale provision for intermediary transactions was stated to be inapplicable to the assessment year in question, and the precedent relied on for an export-agency arrangement was distinguished on the facts. en-us Tue, 27 Oct 2009 00:00:00 +0530 Sun, 05 Dec 2010 16:40:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78629 A direct sale to a foreign buyer qualifies as a sale in the course of export when the contractual chain, shipping documents and export bill show that export was occasioned by the sale contract and the intermediary did not acquire title to the goods. Payment routed through an intermediary does not by itself change the character of the transaction if there is no separate independent sale to that intermediary. The later insertion of the export-sale provision for intermediary transactions was stated to be inapplicable to the assessment year in question, and the precedent relied on for an export-agency arrangement was distinguished on the facts. Case-Laws VAT and Sales Tax Tue, 27 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78629