https://www.taxtmi.com/caselaws?id=99023 Where goods are appropriated and property passes to the buyer before despatch, the seller cannot claim export-related exemption merely because the buyer later exports them. The Court held that the assessee was not a mere agent for the Bombay principals: he had filed the return as a dealer, the tea transactions were included in his turnover, and the assessment treated him as having dealt with the goods in his own capacity. The sales were therefore taxable, and neither the Bengal Finance (Sales Tax) Act exemption for despatch outside West Bengal nor protection under Article 286(1)(b) applied, because the taxable sales were the assessee's domestic sales, not the later export sales. en-us Mon, 07 Apr 1958 00:00:00 +0530 Fri, 05 Sep 2014 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99023 Where goods are appropriated and property passes to the buyer before despatch, the seller cannot claim export-related exemption merely because the buyer later exports them. The Court held that the assessee was not a mere agent for the Bombay principals: he had filed the return as a dealer, the tea transactions were included in his turnover, and the assessment treated him as having dealt with the goods in his own capacity. The sales were therefore taxable, and neither the Bengal Finance (Sales Tax) Act exemption for despatch outside West Bengal nor protection under Article 286(1)(b) applied, because the taxable sales were the assessee's domestic sales, not the later export sales. Case-Laws VAT and Sales Tax Mon, 07 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99023