https://www.taxtmi.com/caselaws?id=99181 FOB sales were treated as sales in the course of export where the parties' conduct showed that property in the goods passed on shipment after crossing the customs barrier, so the sales tax demand under Article 286(1)(b) could not stand. For purchase tax under section 10(b) of the Bombay Sales Tax Act, the phrase "a person to whom he has sold the goods" was construed in light of sections 8(b) and 10(b) as referring to a registered dealer, because actual despatch by an unregistered person did not satisfy the statutory scheme. The sales tax relief was sustained, and the purchase tax liability was also sustained. en-us Tue, 27 Sep 1960 00:00:00 +0530 Tue, 06 May 2014 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99181 FOB sales were treated as sales in the course of export where the parties' conduct showed that property in the goods passed on shipment after crossing the customs barrier, so the sales tax demand under Article 286(1)(b) could not stand. For purchase tax under section 10(b) of the Bombay Sales Tax Act, the phrase "a person to whom he has sold the goods" was construed in light of sections 8(b) and 10(b) as referring to a registered dealer, because actual despatch by an unregistered person did not satisfy the statutory scheme. The sales tax relief was sustained, and the purchase tax liability was also sustained. Case-Laws VAT and Sales Tax Tue, 27 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99181