https://www.taxtmi.com/caselaws?id=99189 Sales of aviation spirit supplied to aircraft for foreign travel were held not to be exempt from sales tax under Article 286. The Article 286(1)(a) test was applied by looking to the completed sale and the situs fixed by actual delivery; because seller, buyer, goods, delivery and payment were all in West Bengal, and no other State was identified as the place of consumption, the sales were treated as intra-State and taxable there. Under Article 286(1)(b), the sale was not regarded as taking place in the course of export because it did not occasion the export or form part of an integrated export transaction. The levy therefore remained within the State's taxing power. 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 Sales of aviation spirit supplied to aircraft for foreign travel were held not to be exempt from sales tax under Article 286. The Article 286(1)(a) test was applied by looking to the completed sale and the situs fixed by actual delivery; because seller, buyer, goods, delivery and payment were all in West Bengal, and no other State was identified as the place of consumption, the sales were treated as intra-State and taxable there. Under Article 286(1)(b), the sale was not regarded as taking place in the course of export because it did not occasion the export or form part of an integrated export transaction. The levy therefore remained within the State's taxing power. Case-Laws VAT and Sales Tax Tue, 27 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99189