https://www.taxtmi.com/caselaws?id=129027 The court ruled in favor of the petitioner, New Rajasthan Mineral Syndicate, quashing the Assessing Authority's order and declaring that no inter-State sales tax was leviable under the Central Sales Tax Act. The court determined that the transaction constituted a sale in the course of export, qualifying for exemption under Article 286 of the Constitution and section 5 of the Central Sales Tax Act. The court emphasized the integrated nature of the transaction and rejected the State's arguments regarding the property passing and the technical nature of the transaction. en-us Fri, 09 Oct 1964 00:00:00 +0530 Tue, 16 Apr 2013 15:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129027 The court ruled in favor of the petitioner, New Rajasthan Mineral Syndicate, quashing the Assessing Authority's order and declaring that no inter-State sales tax was leviable under the Central Sales Tax Act. The court determined that the transaction constituted a sale in the course of export, qualifying for exemption under Article 286 of the Constitution and section 5 of the Central Sales Tax Act. The court emphasized the integrated nature of the transaction and rejected the State's arguments regarding the property passing and the technical nature of the transaction. Case-Laws VAT and Sales Tax Fri, 09 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129027