https://www.taxtmi.com/caselaws?id=101041 Sales to the State Trading Corporation were not sales in the course of export because the decisive test is whether the sale itself occasions the export or is its immediate and direct cause. Here, the assessee's contract with the Corporation was a separate procurement arrangement, while the export was occasioned by the Corporation's contract with the foreign buyer. The Corporation acted as a statutory intermediary, and the absence of privity with the overseas buyer showed that the assessee's sale was not in the stream of export. FOB terms, similar commercial conditions, and the canalised export scheme did not alter that character, so the sales remained taxable and the exemption failed. en-us Wed, 16 Apr 1975 00:00:00 +0530 Wed, 02 Jul 2014 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101041 Sales to the State Trading Corporation were not sales in the course of export because the decisive test is whether the sale itself occasions the export or is its immediate and direct cause. Here, the assessee's contract with the Corporation was a separate procurement arrangement, while the export was occasioned by the Corporation's contract with the foreign buyer. The Corporation acted as a statutory intermediary, and the absence of privity with the overseas buyer showed that the assessee's sale was not in the stream of export. FOB terms, similar commercial conditions, and the canalised export scheme did not alter that character, so the sales remained taxable and the exemption failed. Case-Laws VAT and Sales Tax Wed, 16 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101041