https://www.taxtmi.com/caselaws?id=100074 Under section 5 of the Uttar Pradesh Sales Tax Act, 1948, "delivery outside Uttar Pradesh" was construed in its ordinary commercial sense as actual physical delivery, not constructive delivery, because the rebate was designed to support genuine export sales and a broader reading would defeat that object. The despatch instructions in the contract were treated as contractual terms fixing the place of delivery, not as an extraneous arrangement, so the sales were regarded as sales for delivery outside Uttar Pradesh. On that basis, the assessee was entitled to the statutory rebate. en-us Mon, 13 Dec 1965 00:00:00 +0530 Tue, 13 May 2025 10:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100074 Under section 5 of the Uttar Pradesh Sales Tax Act, 1948, "delivery outside Uttar Pradesh" was construed in its ordinary commercial sense as actual physical delivery, not constructive delivery, because the rebate was designed to support genuine export sales and a broader reading would defeat that object. The despatch instructions in the contract were treated as contractual terms fixing the place of delivery, not as an extraneous arrangement, so the sales were regarded as sales for delivery outside Uttar Pradesh. On that basis, the assessee was entitled to the statutory rebate. Case-Laws VAT / Sales Tax Mon, 13 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100074