https://www.taxtmi.com/caselaws?id=127430 Sales completed within a State, with title passing on delivery, remain intra-State sales even where the buyer must later export the goods or subsequently moves them outside the State. Such transactions constitute sales for export, not sales in the course of export, and do not qualify for the constitutional exemptions relating to export or inter-State trade. Amounts collected as sales tax, including provisional collections and contingency deposits, form part of taxable turnover where the underlying sales are taxable. Excess tax collections are recoverable by the Government under the applicable statutory mechanism, and validating legislation may sustain their inclusion in turnover. en-us Thu, 10 Nov 1955 00:00:00 +0530 Fri, 08 Mar 2013 18:04:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127430 Sales completed within a State, with title passing on delivery, remain intra-State sales even where the buyer must later export the goods or subsequently moves them outside the State. Such transactions constitute sales for export, not sales in the course of export, and do not qualify for the constitutional exemptions relating to export or inter-State trade. Amounts collected as sales tax, including provisional collections and contingency deposits, form part of taxable turnover where the underlying sales are taxable. Excess tax collections are recoverable by the Government under the applicable statutory mechanism, and validating legislation may sustain their inclusion in turnover. Case-Laws VAT and Sales Tax Thu, 10 Nov 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127430