https://www.taxtmi.com/caselaws?id=127405 Actual delivery outside the State is the test for exemption under the Explanation to Article 286(1)(a); delivery to a carrier named by the buyer within the State is delivery to the buyer, and later movement outside the State does not create a second delivery. On that reasoning, sales of groundnut oil delivered at Pollachi junction were not exempt from State sales tax. The same factual and contractual position also defeated the claim to a half-tax rebate under section 7 of the Madras General Sales Tax Act, because that rebate applied only where the contract and actual delivery were both outside the State. en-us Wed, 02 Mar 1955 00:00:00 +0530 Fri, 08 Mar 2013 14:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127405 Actual delivery outside the State is the test for exemption under the Explanation to Article 286(1)(a); delivery to a carrier named by the buyer within the State is delivery to the buyer, and later movement outside the State does not create a second delivery. On that reasoning, sales of groundnut oil delivered at Pollachi junction were not exempt from State sales tax. The same factual and contractual position also defeated the claim to a half-tax rebate under section 7 of the Madras General Sales Tax Act, because that rebate applied only where the contract and actual delivery were both outside the State. Case-Laws VAT and Sales Tax Wed, 02 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127405