https://www.taxtmi.com/caselaws?id=150062 An f.o.b. sale was treated as a sale in the course of export where the contract required shipment on the purchaser's nominated vessel, the goods were marked for overseas destination, export was carried out under the seller's licence, and customs formalities were completed before loading. Payment depended on a clean on board mate's receipt and G.R. 1 forms, showing that property passed on shipment. On these facts, the sale and export formed a single integrated transaction, and the export was the direct consequence of the contract. The transaction therefore occasioned export out of India and fell within the constitutional exemption from sales tax under article 286(1)(b). en-us Wed, 25 Nov 1970 00:00:00 +0530 Wed, 08 May 2013 12:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150062 An f.o.b. sale was treated as a sale in the course of export where the contract required shipment on the purchaser's nominated vessel, the goods were marked for overseas destination, export was carried out under the seller's licence, and customs formalities were completed before loading. Payment depended on a clean on board mate's receipt and G.R. 1 forms, showing that property passed on shipment. On these facts, the sale and export formed a single integrated transaction, and the export was the direct consequence of the contract. The transaction therefore occasioned export out of India and fell within the constitutional exemption from sales tax under article 286(1)(b). Case-Laws VAT and Sales Tax Wed, 25 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150062