https://www.taxtmi.com/caselaws?id=148595 The Court held that the assessee was entitled to claim the benefit of Article 286(1)(b) of the Constitution for sales in the course of export outside India, despite the actual delivery of goods being taken by the purchasers inside India. The Court emphasized the integrated nature of the sale and export activities as forming a single transaction, with the obligation to export evident from the transaction's nature and the use of Form AR-4. The Court answered the reference affirmatively and awarded costs to the assessee. en-us Mon, 29 Apr 1968 00:00:00 +0530 Tue, 30 Apr 2013 16:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148595 The Court held that the assessee was entitled to claim the benefit of Article 286(1)(b) of the Constitution for sales in the course of export outside India, despite the actual delivery of goods being taken by the purchasers inside India. The Court emphasized the integrated nature of the sale and export activities as forming a single transaction, with the obligation to export evident from the transaction's nature and the use of Form AR-4. The Court answered the reference affirmatively and awarded costs to the assessee. Case-Laws VAT and Sales Tax Mon, 29 Apr 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148595