https://www.taxtmi.com/caselaws?id=100190 Rebate under section 5 of the U.P. Sales Tax Act, 1948 depends on whether the contract contemplates delivery outside Uttar Pradesh and the goods are in fact actually delivered outside the State. On the stated facts, the goods were booked in Uttar Pradesh but despatched and delivered to customers outside the State in accordance with the contractual arrangement; the absence of written contracts did not alter the substance of the transactions. The sales therefore satisfied the statutory condition for delivery outside Uttar Pradesh, and the assessee was entitled to the rebate claimed. en-us Thu, 31 Mar 1966 00:00:00 +0530 Sat, 21 Sep 2013 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100190 Rebate under section 5 of the U.P. Sales Tax Act, 1948 depends on whether the contract contemplates delivery outside Uttar Pradesh and the goods are in fact actually delivered outside the State. On the stated facts, the goods were booked in Uttar Pradesh but despatched and delivered to customers outside the State in accordance with the contractual arrangement; the absence of written contracts did not alter the substance of the transactions. The sales therefore satisfied the statutory condition for delivery outside Uttar Pradesh, and the assessee was entitled to the rebate claimed. Case-Laws VAT and Sales Tax Thu, 31 Mar 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100190