https://www.taxtmi.com/caselaws?id=101151 A sale is in the course of export only when the export is directly occasioned by that sale and forms a single integrated transaction; sales to an Indian intermediary or other Indian buyers who later exported the goods were therefore not exempt under section 5(1) of the Central Sales Tax Act. Sales of manganese ore moved from Madhya Pradesh to buyers in other States were inter-State sales under section 3(a), and the appropriation of goods in Madhya Pradesh also satisfied section 4(2)(b) as inside sales. Where the Central Sales Tax Act contained no specific penalty for delayed return filing, a State penalty provision could not be imported through section 9(2) to sustain penalty. en-us Fri, 19 Dec 1975 00:00:00 +0530 Tue, 03 Dec 2013 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101151 A sale is in the course of export only when the export is directly occasioned by that sale and forms a single integrated transaction; sales to an Indian intermediary or other Indian buyers who later exported the goods were therefore not exempt under section 5(1) of the Central Sales Tax Act. Sales of manganese ore moved from Madhya Pradesh to buyers in other States were inter-State sales under section 3(a), and the appropriation of goods in Madhya Pradesh also satisfied section 4(2)(b) as inside sales. Where the Central Sales Tax Act contained no specific penalty for delayed return filing, a State penalty provision could not be imported through section 9(2) to sustain penalty. Case-Laws VAT and Sales Tax Fri, 19 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101151