https://www.taxtmi.com/caselaws?id=128368 Sales are treated as in the course of export only when the sale itself occasions the export, or when sale and export form an integrated and inextricable transaction under Article 286(1)(b) and section 5(1) of the Central Sales Tax Act, 1956. A mere local purchase made with a view to later export is insufficient unless the contract of sale creates a real and intimate causal nexus with the movement of goods out of India. On the stated facts, tea sold to local agents of foreign buyers involved no contractual obligation to export and no movement under the sale contracts, so the sales were not exempt from tax. 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 Sales are treated as in the course of export only when the sale itself occasions the export, or when sale and export form an integrated and inextricable transaction under Article 286(1)(b) and section 5(1) of the Central Sales Tax Act, 1956. A mere local purchase made with a view to later export is insufficient unless the contract of sale creates a real and intimate causal nexus with the movement of goods out of India. On the stated facts, tea sold to local agents of foreign buyers involved no contractual obligation to export and no movement under the sale contracts, so the sales were not exempt from tax. Case-Laws VAT and Sales Tax Thu, 26 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128368