https://www.taxtmi.com/caselaws?id=128193 Goods delivered outside a State for intended consumption there are covered by the constitutional exemption in Article 286(1)(a) if the sale directly results in such delivery. Actual proof that the goods were in fact consumed in the destination State is not required. The governing legal position is that delivery outside the State for consumption there is sufficient, and earlier reasoning demanding proof of actual consumption was incorrect in law. en-us Wed, 22 Mar 1961 00:00:00 +0530 Fri, 29 Mar 2013 18:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128193 Goods delivered outside a State for intended consumption there are covered by the constitutional exemption in Article 286(1)(a) if the sale directly results in such delivery. Actual proof that the goods were in fact consumed in the destination State is not required. The governing legal position is that delivery outside the State for consumption there is sufficient, and earlier reasoning demanding proof of actual consumption was incorrect in law. Case-Laws VAT and Sales Tax Wed, 22 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128193