https://www.taxtmi.com/caselaws?id=129023 Export exemption under Article 286(1)(b) applies only where the sale or purchase itself occasions the export and is inseparably connected with the actual export; mere later export of goods bought in India is insufficient. The text notes that the existence of an export contract, an obligation to export, and actual export pursuant to that obligation are material, fact-dependent considerations. It also states that disputed tax questions of fact are ordinarily left to the statutory appellate machinery, and that writ interference under Article 226 is not appropriate absent a patent legal infirmity or demonstrable lack of independent application of mind by the Assessing Authority. en-us Thu, 14 Jan 1965 00:00:00 +0530 Tue, 16 Apr 2013 15:08:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129023 Export exemption under Article 286(1)(b) applies only where the sale or purchase itself occasions the export and is inseparably connected with the actual export; mere later export of goods bought in India is insufficient. The text notes that the existence of an export contract, an obligation to export, and actual export pursuant to that obligation are material, fact-dependent considerations. It also states that disputed tax questions of fact are ordinarily left to the statutory appellate machinery, and that writ interference under Article 226 is not appropriate absent a patent legal infirmity or demonstrable lack of independent application of mind by the Assessing Authority. Case-Laws VAT and Sales Tax Thu, 14 Jan 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129023