https://www.taxtmi.com/caselaws?id=103551 Export exemption was denied because the evidence did not establish that the local exporting houses acted as the assessee's agents. The correspondence supported the finding that the assessee sold the goods to those houses on their own account, and that the subsequent export was undertaken by them in their own right. On that characterisation, the turnover constituted local sales under the Tamil Nadu General Sales Tax Act, 1959 and was liable to sales tax. The exemption claim therefore failed, and the Revenue's tax assessment was upheld. en-us Thu, 04 Mar 1993 00:00:00 +0530 Sat, 07 Sep 2013 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103551 Export exemption was denied because the evidence did not establish that the local exporting houses acted as the assessee's agents. The correspondence supported the finding that the assessee sold the goods to those houses on their own account, and that the subsequent export was undertaken by them in their own right. On that characterisation, the turnover constituted local sales under the Tamil Nadu General Sales Tax Act, 1959 and was liable to sales tax. The exemption claim therefore failed, and the Revenue's tax assessment was upheld. Case-Laws VAT and Sales Tax Thu, 04 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103551