https://www.taxtmi.com/caselaws?id=128368 The appeals challenging the tax-exemption status of tea sales under Article 286(1)(b) of the Constitution were dismissed. The court emphasized the need for a direct causal link between the sale and subsequent export to qualify for tax exemption. Mere intention or actual exportation alone is insufficient. The sales lacked the required integrated activities forming a single transaction triggering export, leading to the denial of the exemption claimed by the appellants. The decision affirms the lower court's ruling, emphasizing the strict criteria for sales to be considered in the course of export under the relevant legal provisions. en-us Thu, 26 Oct 1961 00:00:00 +0530 Wed, 03 Apr 2013 15:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128368 The appeals challenging the tax-exemption status of tea sales under Article 286(1)(b) of the Constitution were dismissed. The court emphasized the need for a direct causal link between the sale and subsequent export to qualify for tax exemption. Mere intention or actual exportation alone is insufficient. The sales lacked the required integrated activities forming a single transaction triggering export, leading to the denial of the exemption claimed by the appellants. The decision affirms the lower court's ruling, emphasizing the strict criteria for sales to be considered in the course of export under the relevant legal provisions. Case-Laws VAT and Sales Tax Thu, 26 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128368