https://www.taxtmi.com/caselaws?id=149871 The court dismissed the petition challenging the provisional assessment for 1969-70, which was revised due to sales of chillies to the National Agricultural Marketing Federation. Despite contractual obligations related to export procedures, the court held that the sales did not qualify as export sales or sales which occasioned export. The judgment clarified the distinction between the two types of sales and established a precedent for similar cases, ultimately upholding the provisional assessment and ruling that the sales were not exempt from tax. en-us Wed, 09 Dec 1970 00:00:00 +0530 Sat, 04 May 2013 16:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149871 The court dismissed the petition challenging the provisional assessment for 1969-70, which was revised due to sales of chillies to the National Agricultural Marketing Federation. Despite contractual obligations related to export procedures, the court held that the sales did not qualify as export sales or sales which occasioned export. The judgment clarified the distinction between the two types of sales and established a precedent for similar cases, ultimately upholding the provisional assessment and ruling that the sales were not exempt from tax. Case-Laws VAT and Sales Tax Wed, 09 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149871