https://www.taxtmi.com/caselaws?id=127887 Exemption for sales despatched outside West Bengal failed because the assessing authority found the goods were consigned within West Bengal and the dealer did not prove despatch to an outside address; those factual findings were not reappraised in certiorari. A separate claim to exemption for sales in the course of export under Article 286(1) required inquiry into the true nature of the transaction, including whether title passed to the Government before shipment or whether the dealer supplied goods for export through shipping agents. As that material enquiry was not made, the export issue required fresh investigation and the assessment could not stand as framed. en-us Thu, 06 Mar 1958 00:00:00 +0530 Fri, 22 Mar 2013 14:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127887 Exemption for sales despatched outside West Bengal failed because the assessing authority found the goods were consigned within West Bengal and the dealer did not prove despatch to an outside address; those factual findings were not reappraised in certiorari. A separate claim to exemption for sales in the course of export under Article 286(1) required inquiry into the true nature of the transaction, including whether title passed to the Government before shipment or whether the dealer supplied goods for export through shipping agents. As that material enquiry was not made, the export issue required fresh investigation and the assessment could not stand as framed. Case-Laws VAT and Sales Tax Thu, 06 Mar 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127887