https://www.taxtmi.com/caselaws?id=128460 The High Court dismissed the revision petition, ruling that the sales to Messrs Beardsell and Co. and Rallis India Ltd. were local sales and not exempt from sales tax. It was determined that the exporting houses did not act as agents of the assessee, and the sales were not considered to be in the course of export. The Court emphasized that the absence of a privity of contract between the local seller and foreign buyer was fatal to the claim of an export sale. The petition was dismissed with costs, and counsel's fee was set at Rs. 100. en-us Fri, 22 Sep 1961 00:00:00 +0530 Sat, 06 Apr 2013 10:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128460 The High Court dismissed the revision petition, ruling that the sales to Messrs Beardsell and Co. and Rallis India Ltd. were local sales and not exempt from sales tax. It was determined that the exporting houses did not act as agents of the assessee, and the sales were not considered to be in the course of export. The Court emphasized that the absence of a privity of contract between the local seller and foreign buyer was fatal to the claim of an export sale. The petition was dismissed with costs, and counsel's fee was set at Rs. 100. Case-Laws VAT and Sales Tax Fri, 22 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128460