https://www.taxtmi.com/caselaws?id=148369 Sales to Nepal purchasers were not sales in the course of export under Article 286(1)(b) where delivery and payment occurred in Bihar and the buyers themselves carried the goods across the border. The exemption applies only when the sale and export are so integrated that export is occasioned by the sale as part of a single transaction. An enforceable obligation to export, arising from statute, contract, mutual understanding, or the nature of the transaction, must be shown. Mere actual export after a local sale, even with immediate cross-border movement or customs receipts, is insufficient. On the facts stated, the seller completed the sale locally and no obligation to export was established. en-us Wed, 28 Feb 1968 00:00:00 +0530 Fri, 26 Apr 2013 12:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148369 Sales to Nepal purchasers were not sales in the course of export under Article 286(1)(b) where delivery and payment occurred in Bihar and the buyers themselves carried the goods across the border. The exemption applies only when the sale and export are so integrated that export is occasioned by the sale as part of a single transaction. An enforceable obligation to export, arising from statute, contract, mutual understanding, or the nature of the transaction, must be shown. Mere actual export after a local sale, even with immediate cross-border movement or customs receipts, is insufficient. On the facts stated, the seller completed the sale locally and no obligation to export was established. Case-Laws VAT and Sales Tax Wed, 28 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148369