https://www.taxtmi.com/caselaws?id=99189 Article 286(1)(a) treats a sale as occurring outside a State only where goods are actually delivered, as a direct result of the sale, for consumption in another identifiable State. Sales of aviation spirit supplied to aircraft for foreign travel remain intra-State sales where the seller, buyer, goods, delivery and payment are all within the same State; crossing a customs barrier or consumption during flight does not alter the sales-tax situs. Article 286(1)(b) exempts only sales that themselves occasion export to a foreign destination within an integrated export transaction. Aviation spirit bought for aircraft consumption has no foreign destination as goods and does not qualify as an export sale. en-us Tue, 27 Sep 1960 00:00:00 +0530 Sat, 30 Aug 2014 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99189 Article 286(1)(a) treats a sale as occurring outside a State only where goods are actually delivered, as a direct result of the sale, for consumption in another identifiable State. Sales of aviation spirit supplied to aircraft for foreign travel remain intra-State sales where the seller, buyer, goods, delivery and payment are all within the same State; crossing a customs barrier or consumption during flight does not alter the sales-tax situs. Article 286(1)(b) exempts only sales that themselves occasion export to a foreign destination within an integrated export transaction. Aviation spirit bought for aircraft consumption has no foreign destination as goods and does not qualify as an export sale. Case-Laws VAT and Sales Tax Tue, 27 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99189