https://www.taxtmi.com/caselaws?id=127294 A sale of yarn to an exporter was held not to qualify as a sale in the course of export under Article 286(1)(b) unless the sale itself formed part of the integrated export transaction and occasioned the export; earmarking goods for export was insufficient. On the licensing issue, separate registration was required only where the taxpayer maintained a genuine separate branch of business, not merely because purchases were made through agents at another place. The original licence was treated as sufficient for the relevant business, and the demand for an additional licence fee and penalty was not justified, entitling the taxpayer to the lower rate and refund of the fee and penalty. en-us Fri, 19 Mar 1954 00:00:00 +0530 Wed, 06 Mar 2013 18:48:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127294 A sale of yarn to an exporter was held not to qualify as a sale in the course of export under Article 286(1)(b) unless the sale itself formed part of the integrated export transaction and occasioned the export; earmarking goods for export was insufficient. On the licensing issue, separate registration was required only where the taxpayer maintained a genuine separate branch of business, not merely because purchases were made through agents at another place. The original licence was treated as sufficient for the relevant business, and the demand for an additional licence fee and penalty was not justified, entitling the taxpayer to the lower rate and refund of the fee and penalty. Case-Laws VAT and Sales Tax Fri, 19 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127294