https://www.taxtmi.com/caselaws?id=148423 A sale is treated as being in the course of export only where the sale itself occasions the export and the transaction is directly and inseparably linked to the export movement. On the stated facts, Nepal buyers were free to take the goods into Nepal or resell them at Nepalganj, so there was no binding obligation or common intention to export. The sales therefore were not protected by Article 286(1)(b). Delivery at Nepalganj was treated as local delivery within India, and that factual position supported taxability under the U.P. Sales Tax Act. en-us Fri, 20 Jan 1967 00:00:00 +0530 Sat, 27 Apr 2013 09:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148423 A sale is treated as being in the course of export only where the sale itself occasions the export and the transaction is directly and inseparably linked to the export movement. On the stated facts, Nepal buyers were free to take the goods into Nepal or resell them at Nepalganj, so there was no binding obligation or common intention to export. The sales therefore were not protected by Article 286(1)(b). Delivery at Nepalganj was treated as local delivery within India, and that factual position supported taxability under the U.P. Sales Tax Act. Case-Laws VAT and Sales Tax Fri, 20 Jan 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148423