https://www.taxtmi.com/caselaws?id=103762 A dealer breaches a resale declaration when goods are obtained on the footing of intra-State resale but are in fact purchased to fulfil pre-existing export contracts; the proviso to the relevant Orissa sales tax provision is therefore attracted. A sale remains in the course of export where it forms part of an integrated export transaction beginning with the foreign buyer's contract and ending with export delivery, and it is not split into a local sale merely because delivery occurs at an inland port; that sale is outside State taxing power. The export-sale protection was upheld, while the misdeclaration issue was decided against the assessee. en-us Mon, 18 Jul 1994 00:00:00 +0530 Thu, 05 Sep 2013 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103762 A dealer breaches a resale declaration when goods are obtained on the footing of intra-State resale but are in fact purchased to fulfil pre-existing export contracts; the proviso to the relevant Orissa sales tax provision is therefore attracted. A sale remains in the course of export where it forms part of an integrated export transaction beginning with the foreign buyer's contract and ending with export delivery, and it is not split into a local sale merely because delivery occurs at an inland port; that sale is outside State taxing power. The export-sale protection was upheld, while the misdeclaration issue was decided against the assessee. Case-Laws VAT and Sales Tax Mon, 18 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103762