https://www.taxtmi.com/caselaws?id=127710 Shellac sales were not exempt as sales in the course of export under Article 286(1)(b) because the transaction had to be an integral part of the export movement itself, and a sale merely preparatory to later export did not satisfy that test. The alternative claim under Article 286(1)(a) also failed because there was no factual basis showing sale for delivery and consumption in another State. Article 286(2) did not bar the levy for the relevant period, as the Sales Tax Continuance Order, 1950 preserved the tax. The sales tax assessment on the shellac turnover was therefore upheld. en-us Wed, 22 Jan 1958 00:00:00 +0530 Thu, 14 Mar 2013 16:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127710 Shellac sales were not exempt as sales in the course of export under Article 286(1)(b) because the transaction had to be an integral part of the export movement itself, and a sale merely preparatory to later export did not satisfy that test. The alternative claim under Article 286(1)(a) also failed because there was no factual basis showing sale for delivery and consumption in another State. Article 286(2) did not bar the levy for the relevant period, as the Sales Tax Continuance Order, 1950 preserved the tax. The sales tax assessment on the shellac turnover was therefore upheld. Case-Laws VAT and Sales Tax Wed, 22 Jan 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127710