https://www.taxtmi.com/caselaws?id=98775 The Supreme Court remanded the case to the High Court for a decision on the inter-State trade exemption claim, as the exemption under Article 286(1)(b) for sales made in the course of export was not upheld. The Court emphasized that sales not directly leading to export are taxable, rejecting arguments based on export regulations and the manufacturing purpose for export. The necessity for sales directly linked to export to be exempt was underscored, with a directive for further examination of the inter-State trade exemption claim by the High Court. en-us Tue, 11 Feb 1958 00:00:00 +0530 Fri, 09 Oct 2015 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98775 The Supreme Court remanded the case to the High Court for a decision on the inter-State trade exemption claim, as the exemption under Article 286(1)(b) for sales made in the course of export was not upheld. The Court emphasized that sales not directly leading to export are taxable, rejecting arguments based on export regulations and the manufacturing purpose for export. The necessity for sales directly linked to export to be exempt was underscored, with a directive for further examination of the inter-State trade exemption claim by the High Court. Case-Laws VAT and Sales Tax Tue, 11 Feb 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98775