https://www.taxtmi.com/caselaws?id=128046 Sales tax on a transaction of sale does not become an export duty merely because the goods are exported outside India. The constitutional distinction between sales tax and export duty remains intact, and a sale occasioning export is taxable unless specifically protected by the constitutional prohibition in Article 286(1)(b). The court also upheld clause (a) of Explanation 2 to section 2(h) of the Madras General Sales Tax Act, treating it as valid without requiring determination of the exact passing of title on the facts. The levy on the disputed turnover was therefore within power, and the assessment was sustained. en-us Mon, 04 Jul 1960 00:00:00 +0530 Tue, 26 Mar 2013 12:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128046 Sales tax on a transaction of sale does not become an export duty merely because the goods are exported outside India. The constitutional distinction between sales tax and export duty remains intact, and a sale occasioning export is taxable unless specifically protected by the constitutional prohibition in Article 286(1)(b). The court also upheld clause (a) of Explanation 2 to section 2(h) of the Madras General Sales Tax Act, treating it as valid without requiring determination of the exact passing of title on the facts. The levy on the disputed turnover was therefore within power, and the assessment was sustained. Case-Laws VAT and Sales Tax Mon, 04 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128046