https://www.taxtmi.com/caselaws?id=149847 Sales tax exemption under Article 286 depended on strict proof of the constitutional conditions for interstate sale and export sale. For sales claimed as outside the State, actual delivery of the goods had to be shown as a direct result of the sale and for consumption in the destination State; mere endorsement of railway receipts or f.o.r. destination terms was insufficient, so the turnover was exempt in Andhra Pradesh. For sales claimed as in the course of export, the sale and export had to form an integrated transaction supported by a binding export obligation; absent such proof, the turnover remained taxable. en-us Sat, 04 Oct 1969 00:00:00 +0530 Sat, 04 May 2013 13:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149847 Sales tax exemption under Article 286 depended on strict proof of the constitutional conditions for interstate sale and export sale. For sales claimed as outside the State, actual delivery of the goods had to be shown as a direct result of the sale and for consumption in the destination State; mere endorsement of railway receipts or f.o.r. destination terms was insufficient, so the turnover was exempt in Andhra Pradesh. For sales claimed as in the course of export, the sale and export had to form an integrated transaction supported by a binding export obligation; absent such proof, the turnover remained taxable. Case-Laws VAT and Sales Tax Sat, 04 Oct 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149847