https://www.taxtmi.com/caselaws?id=144124 Coal transactions made under Government direction were treated differently depending on their legal character and destination. A compelled disposal lacking the consensual element of a sale was held not taxable under the Bengal Finance (Sales Tax) Act, while a shipment arrangement that directly and immediately resulted in export was treated as a sale in the course of export and exempt from tax. The registered-dealer exemption failed because the shipping agents were only Government nominees, not independent purchasers. Sales to the railway were nevertheless deemed to have taken place in West Bengal because actual delivery occurred within the territorial rule for consumption there, making them taxable. en-us Mon, 25 Apr 1966 00:00:00 +0530 Sat, 20 Apr 2013 09:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144124 Coal transactions made under Government direction were treated differently depending on their legal character and destination. A compelled disposal lacking the consensual element of a sale was held not taxable under the Bengal Finance (Sales Tax) Act, while a shipment arrangement that directly and immediately resulted in export was treated as a sale in the course of export and exempt from tax. The registered-dealer exemption failed because the shipping agents were only Government nominees, not independent purchasers. Sales to the railway were nevertheless deemed to have taken place in West Bengal because actual delivery occurred within the territorial rule for consumption there, making them taxable. Case-Laws VAT and Sales Tax Mon, 25 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144124