https://www.taxtmi.com/caselaws?id=150156 Sales of iron ore on f.a.s. terms were treated as sales in the course of export and therefore not liable to sales tax. The contract required the seller to load the goods on the ship, made most of the price payable only after loading, and allowed rejection of non-conforming goods, showing that the sale was linked with export and that title passed only after the goods crossed the customs frontiers of India. Applying section 5 of the Central Sales Tax Act, 1956, the court accepted the Tribunal's construction and preferred the interpretation favourable to the assessee where two views were possible. en-us Fri, 07 Jan 1972 00:00:00 +0530 Thu, 09 May 2013 14:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150156 Sales of iron ore on f.a.s. terms were treated as sales in the course of export and therefore not liable to sales tax. The contract required the seller to load the goods on the ship, made most of the price payable only after loading, and allowed rejection of non-conforming goods, showing that the sale was linked with export and that title passed only after the goods crossed the customs frontiers of India. Applying section 5 of the Central Sales Tax Act, 1956, the court accepted the Tribunal's construction and preferred the interpretation favourable to the assessee where two views were possible. Case-Laws VAT and Sales Tax Fri, 07 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150156