https://www.taxtmi.com/caselaws?id=127824 Sales tax exemption for tea exported outside the State turned on the meaning of "delivery" in section 5(v) of the Madras General Sales Tax Act. Although property passed in Madras when documents of title were delivered to the buyer's bank, the text reads the exemption purposively in light of its export-promoting object. On that approach, "delivery" is confined to actual physical delivery of the tea outside the State and does not include delivery in law by transfer of documents of title. Sales satisfying that requirement were treated as exempt from tax. en-us Thu, 13 Nov 1958 00:00:00 +0530 Mon, 18 Mar 2013 16:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127824 Sales tax exemption for tea exported outside the State turned on the meaning of "delivery" in section 5(v) of the Madras General Sales Tax Act. Although property passed in Madras when documents of title were delivered to the buyer's bank, the text reads the exemption purposively in light of its export-promoting object. On that approach, "delivery" is confined to actual physical delivery of the tea outside the State and does not include delivery in law by transfer of documents of title. Sales satisfying that requirement were treated as exempt from tax. Case-Laws VAT and Sales Tax Thu, 13 Nov 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127824