https://www.taxtmi.com/caselaws?id=148595 Sales of goods destined for Nepal remained sales in the course of export under Article 286(1)(b) where the transaction occasioned the export and the sale and export were part of one integrated arrangement. The governing test requires intention to export, an obligation linking the sale to export, and actual movement of the goods out of India. Physical delivery to the purchasers inside India did not by itself break the export character of the sales because the goods were ordered by Nepal dealers, moved under export-related excise documentation, and were in fact exported to Nepal. The sales therefore qualified for the constitutional export protection. 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 Sales of goods destined for Nepal remained sales in the course of export under Article 286(1)(b) where the transaction occasioned the export and the sale and export were part of one integrated arrangement. The governing test requires intention to export, an obligation linking the sale to export, and actual movement of the goods out of India. Physical delivery to the purchasers inside India did not by itself break the export character of the sales because the goods were ordered by Nepal dealers, moved under export-related excise documentation, and were in fact exported to Nepal. The sales therefore qualified for the constitutional export protection. Case-Laws VAT and Sales Tax Mon, 29 Apr 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148595