https://www.taxtmi.com/caselaws?id=149850 Sales to dealers in Nepal were treated as sales in the course of export because the contract required the assessee to transport the goods beyond the Indian frontier into Nepal. On the accepted factual materials, the assessee itself carried the goods across the border and the movement into Nepal was not an independent act of the buyers. That brought the transactions within constitutional protection for sales in the course of export, and they were exempt from sales tax. en-us Fri, 16 Apr 1971 00:00:00 +0530 Sat, 04 May 2013 14:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149850 Sales to dealers in Nepal were treated as sales in the course of export because the contract required the assessee to transport the goods beyond the Indian frontier into Nepal. On the accepted factual materials, the assessee itself carried the goods across the border and the movement into Nepal was not an independent act of the buyers. That brought the transactions within constitutional protection for sales in the course of export, and they were exempt from sales tax. Case-Laws VAT and Sales Tax Fri, 16 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149850