https://www.taxtmi.com/caselaws?id=127373 The High Court of Andhra Pradesh ruled in a case involving tax assessment on goods delivered outside the State. The Court held that the Explanation to Article 286(1)(a) applies only when goods are actually delivered for consumption in a State, requiring evidence to establish the same. The assessees failed to provide sufficient evidence of delivery to the buyers' destination outside the State, leading to the dismissal of their claim. The Court emphasized the importance of actual delivery outside the State to claim tax exemption, ultimately dismissing the revision case and setting the advocate's fee at Rs. 150. en-us Mon, 11 Jul 1955 00:00:00 +0530 Fri, 08 Mar 2013 10:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127373 The High Court of Andhra Pradesh ruled in a case involving tax assessment on goods delivered outside the State. The Court held that the Explanation to Article 286(1)(a) applies only when goods are actually delivered for consumption in a State, requiring evidence to establish the same. The assessees failed to provide sufficient evidence of delivery to the buyers' destination outside the State, leading to the dismissal of their claim. The Court emphasized the importance of actual delivery outside the State to claim tax exemption, ultimately dismissing the revision case and setting the advocate's fee at Rs. 150. Case-Laws VAT and Sales Tax Mon, 11 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127373