https://www.taxtmi.com/caselaws?id=127611 F.O.B. sales were treated as sales in the course of export where property passed only after the goods entered the export stream, crossed the customs barrier, and remained subject to the seller's reserved right of disposal until payment and presentation of shipping documents; on that basis, the transactions were exempt from tax under Article 286(1)(b). Purchases under the Bombay Sales Tax Act were held liable to purchase tax where the statutory certificate-based despatch condition was not fulfilled in substance, because the goods were not despatched by the appellants in the manner required by the scheme of sections 8(b) and 10(b). The result was exemption for export sales, but liability for purchase tax remained. en-us Mon, 25 Mar 1957 00:00:00 +0530 Wed, 13 Mar 2013 10:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127611 F.O.B. sales were treated as sales in the course of export where property passed only after the goods entered the export stream, crossed the customs barrier, and remained subject to the seller's reserved right of disposal until payment and presentation of shipping documents; on that basis, the transactions were exempt from tax under Article 286(1)(b). Purchases under the Bombay Sales Tax Act were held liable to purchase tax where the statutory certificate-based despatch condition was not fulfilled in substance, because the goods were not despatched by the appellants in the manner required by the scheme of sections 8(b) and 10(b). The result was exemption for export sales, but liability for purchase tax remained. Case-Laws VAT and Sales Tax Mon, 25 Mar 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127611