https://www.taxtmi.com/caselaws?id=145229 Sales of oil-seeds delivered outside Madhya Pradesh were not exempt under the Explanation to Article 286(1)(a) because the constitutional fiction applied only where the out-of-State delivery was a direct result of the sale and the goods were delivered for consumption in the State of first delivery. Mere proof of delivery outside the taxing State was insufficient. The burden to establish both statutory conditions for the exemption rested on the assessee, and that burden was not discharged, so the sales remained liable to sales tax. en-us Tue, 17 Jan 1967 00:00:00 +0530 Tue, 23 Apr 2013 15:07:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145229 Sales of oil-seeds delivered outside Madhya Pradesh were not exempt under the Explanation to Article 286(1)(a) because the constitutional fiction applied only where the out-of-State delivery was a direct result of the sale and the goods were delivered for consumption in the State of first delivery. Mere proof of delivery outside the taxing State was insufficient. The burden to establish both statutory conditions for the exemption rested on the assessee, and that burden was not discharged, so the sales remained liable to sales tax. Case-Laws VAT and Sales Tax Tue, 17 Jan 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145229