https://www.taxtmi.com/caselaws?id=101074 The Supreme Court held that the sales in question did not occasion the export or were effected by transfer of documents of title after the goods crossed the customs frontiers of India. As a result, the sales were not exempt from sales tax under Article 286(1)(b) of the Constitution. The Court found that there was no privity of contract between the assessee and the foreign buyer, and the transactions with N. & Co. and S.T.C. were separate. The High Court's decision was overturned, and the assessee's writ petitions were dismissed. The parties were to bear their own costs. en-us Tue, 29 Apr 1975 00:00:00 +0530 Mon, 16 Sep 2013 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101074 The Supreme Court held that the sales in question did not occasion the export or were effected by transfer of documents of title after the goods crossed the customs frontiers of India. As a result, the sales were not exempt from sales tax under Article 286(1)(b) of the Constitution. The Court found that there was no privity of contract between the assessee and the foreign buyer, and the transactions with N. & Co. and S.T.C. were separate. The High Court's decision was overturned, and the assessee's writ petitions were dismissed. The parties were to bear their own costs. Case-Laws VAT and Sales Tax Tue, 29 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101074