https://www.taxtmi.com/caselaws?id=127353 Revisional jurisdiction under the Madras General Sales Tax Act was upheld because the disputed turnover had been disclosed and the assessing officer had already accepted the exemption, so the revisional authority could examine the legality and propriety of that allowance. The export exemption issue turned on whether property in the goods passed only after the goods had entered the export stream. Applying Sale of Goods Act principles on appropriation, reservation of title, delivery against shipping documents, and passing of property, the Court treated the C. and F./F.O.B. contracts as integrally connected with export. The sales were therefore sales in the course of export under Article 286(1)(b) and were not taxable. en-us Fri, 01 Apr 1955 00:00:00 +0530 Thu, 07 Mar 2013 17:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127353 Revisional jurisdiction under the Madras General Sales Tax Act was upheld because the disputed turnover had been disclosed and the assessing officer had already accepted the exemption, so the revisional authority could examine the legality and propriety of that allowance. The export exemption issue turned on whether property in the goods passed only after the goods had entered the export stream. Applying Sale of Goods Act principles on appropriation, reservation of title, delivery against shipping documents, and passing of property, the Court treated the C. and F./F.O.B. contracts as integrally connected with export. The sales were therefore sales in the course of export under Article 286(1)(b) and were not taxable. Case-Laws VAT and Sales Tax Fri, 01 Apr 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127353