https://www.taxtmi.com/caselaws?id=100714 The court dismissed the preliminary objection on the maintainability of the petition under Article 32, allowing the petitioner to challenge the assessment under the Sales Tax Act. The court clarified the interpretation of "in the course of export" under Article 286(1)(b) and Section 5(1) of the Central Sales Tax Act, emphasizing the integral connection between the sale and export. The court held that sales by the Coffee Board to registered exporters were not exempt from sales tax as they were not considered sales in the course of export, resulting in the dismissal of the petitions with costs. en-us Wed, 29 Oct 1969 00:00:00 +0530 Fri, 25 Jul 2014 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100714 The court dismissed the preliminary objection on the maintainability of the petition under Article 32, allowing the petitioner to challenge the assessment under the Sales Tax Act. The court clarified the interpretation of "in the course of export" under Article 286(1)(b) and Section 5(1) of the Central Sales Tax Act, emphasizing the integral connection between the sale and export. The court held that sales by the Coffee Board to registered exporters were not exempt from sales tax as they were not considered sales in the course of export, resulting in the dismissal of the petitions with costs. Case-Laws VAT and Sales Tax Wed, 29 Oct 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100714