https://www.taxtmi.com/caselaws?id=127688 Article 286 exempts only sales that are legally and directly outside the State, or sales that themselves occasion export. A sale of aviation spirit delivered at Dum-Dum Aerodrome to foreign-bound aircraft was held to remain an intra-State transaction because both sale and delivery occurred within West Bengal, with no delivery in another State for consumption there. It was also not a sale in the course of export, since the seller's role ended on delivery inside India and the later foreign journey of the aircraft did not convert the completed local sale into an export sale. The State was therefore entitled to levy sales tax on the transaction. en-us Fri, 07 Dec 1956 00:00:00 +0530 Thu, 14 Mar 2013 12:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127688 Article 286 exempts only sales that are legally and directly outside the State, or sales that themselves occasion export. A sale of aviation spirit delivered at Dum-Dum Aerodrome to foreign-bound aircraft was held to remain an intra-State transaction because both sale and delivery occurred within West Bengal, with no delivery in another State for consumption there. It was also not a sale in the course of export, since the seller's role ended on delivery inside India and the later foreign journey of the aircraft did not convert the completed local sale into an export sale. The State was therefore entitled to levy sales tax on the transaction. Case-Laws VAT and Sales Tax Fri, 07 Dec 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127688