https://www.taxtmi.com/caselaws?id=148632 The Calcutta High Court partially allowed the petition, canceling the demand notice and restraining the respondents from enforcing the assessment order without deducting the amounts from the specified transactions. The court determined that one item constituted a sale in the course of export due to its integrated nature and movement of goods outside India, unaffected by the State Trading Corporation's involvement. For another item, despite separate contracts, the transactions formed an integrated export deal meeting the criteria for sales in the course of export. The judgment extensively analyzed legal principles and governmental control impact on export transactions. en-us Tue, 21 Jan 1969 00:00:00 +0530 Wed, 01 May 2013 14:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148632 The Calcutta High Court partially allowed the petition, canceling the demand notice and restraining the respondents from enforcing the assessment order without deducting the amounts from the specified transactions. The court determined that one item constituted a sale in the course of export due to its integrated nature and movement of goods outside India, unaffected by the State Trading Corporation's involvement. For another item, despite separate contracts, the transactions formed an integrated export deal meeting the criteria for sales in the course of export. The judgment extensively analyzed legal principles and governmental control impact on export transactions. Case-Laws VAT and Sales Tax Tue, 21 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148632