https://www.taxtmi.com/caselaws?id=101396 The Supreme Court held that the appellants, not the Mines and Minerals Trading Corporation (M.M.T.C.), were the last purchasers of goods within the state for sales tax liability. The Court emphasized the integral role of the appellants in the export process, distinguishing their contracts from those of M.M.T.C. with foreign buyers. It clarified the criteria for determining the last purchaser and exporter, rejecting the argument based on property passing on board the ship. The decision highlighted the importance of integrated contracts in export transactions and overruled previous conflicting judgments, ultimately allowing the appeals and directing each party to bear their own costs. en-us Wed, 15 Dec 1976 00:00:00 +0530 Sat, 14 Sep 2013 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101396 The Supreme Court held that the appellants, not the Mines and Minerals Trading Corporation (M.M.T.C.), were the last purchasers of goods within the state for sales tax liability. The Court emphasized the integral role of the appellants in the export process, distinguishing their contracts from those of M.M.T.C. with foreign buyers. It clarified the criteria for determining the last purchaser and exporter, rejecting the argument based on property passing on board the ship. The decision highlighted the importance of integrated contracts in export transactions and overruled previous conflicting judgments, ultimately allowing the appeals and directing each party to bear their own costs. Case-Laws VAT and Sales Tax Wed, 15 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101396