https://www.taxtmi.com/caselaws?id=98620 SC held that sales which occasion exports fall within the exemption of Article 286(1)(b). Export sales are integrated transactions-from agreement with a foreign buyer to delivery to a carrier for transport out of India-and cannot be separated from the export. Even if property passed within the State before shipment, such sales are deemed to occur in the course of export and are exempt under Article 286(1)(b). The appeals were disposed in favor of treating these sale-exports as exempt from State sales tax. en-us Thu, 16 Oct 1952 00:00:00 +0530 Mon, 03 Nov 2025 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98620 SC held that sales which occasion exports fall within the exemption of Article 286(1)(b). Export sales are integrated transactions-from agreement with a foreign buyer to delivery to a carrier for transport out of India-and cannot be separated from the export. Even if property passed within the State before shipment, such sales are deemed to occur in the course of export and are exempt under Article 286(1)(b). The appeals were disposed in favor of treating these sale-exports as exempt from State sales tax. Case-Laws VAT / Sales Tax Thu, 16 Oct 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98620