https://www.taxtmi.com/caselaws?id=101559 Article 286(1)(b) of the Constitution and section 5(1) of the Central Sales Tax Act protect only sales that occasion the export or are effected by transfer of title documents after the goods cross the customs frontiers. A sale concluded in India as a distinct domestic contract does not qualify merely because the goods are later exported under a separate arrangement between the buyer and a foreign purchaser. Where there is no privity of contract with the foreign buyer and no obligation on the seller to export, the transaction is not in the course of export and remains taxable under sales tax law. en-us Thu, 04 Aug 1977 00:00:00 +0530 Thu, 10 Dec 2015 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101559 Article 286(1)(b) of the Constitution and section 5(1) of the Central Sales Tax Act protect only sales that occasion the export or are effected by transfer of title documents after the goods cross the customs frontiers. A sale concluded in India as a distinct domestic contract does not qualify merely because the goods are later exported under a separate arrangement between the buyer and a foreign purchaser. Where there is no privity of contract with the foreign buyer and no obligation on the seller to export, the transaction is not in the course of export and remains taxable under sales tax law. Case-Laws VAT and Sales Tax Thu, 04 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101559