https://www.taxtmi.com/caselaws?id=98721 The High Court decision quashing the assessments was affirmed, and the cases were remanded to the Sales Tax Officer for fresh assessments. The judgment clarified the exemption under Article 286(1)(b) for sales by export and purchases by import, emphasizing the distinction between transactions directly related to export/import and preparatory or subsequent local transactions. Each party was ordered to bear its own costs, with a detailed interpretation of Article 286 provided. en-us Fri, 08 May 1953 00:00:00 +0530 Mon, 02 Dec 2013 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98721 The High Court decision quashing the assessments was affirmed, and the cases were remanded to the Sales Tax Officer for fresh assessments. The judgment clarified the exemption under Article 286(1)(b) for sales by export and purchases by import, emphasizing the distinction between transactions directly related to export/import and preparatory or subsequent local transactions. Each party was ordered to bear its own costs, with a detailed interpretation of Article 286 provided. Case-Laws VAT and Sales Tax Fri, 08 May 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98721