https://www.taxtmi.com/caselaws?id=127306 Coffee seeds sold for export were treated as not liable to State sales tax because property in the goods passed only outside Indian territory when the bill of exchange was accepted and the bill of lading was handed over. The transaction was also characterised as a sale in the course of export under Article 286(1)(b) of the Constitution. On those facts, the assessee was entitled to exemption and the State could not tax the sale. en-us Mon, 22 Mar 1954 00:00:00 +0530 Thu, 07 Mar 2013 11:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127306 Coffee seeds sold for export were treated as not liable to State sales tax because property in the goods passed only outside Indian territory when the bill of exchange was accepted and the bill of lading was handed over. The transaction was also characterised as a sale in the course of export under Article 286(1)(b) of the Constitution. On those facts, the assessee was entitled to exemption and the State could not tax the sale. Case-Laws VAT and Sales Tax Mon, 22 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127306