https://www.taxtmi.com/caselaws?id=150658 Under section 5(1) of the Central Sales Tax Act, a sale qualifies as being in the course of export only if it is inextricably linked with the export and is either the immediate cause of the export or takes place during the progress of export. Goods sold to buyers who later export them on their own account do not satisfy that nexus. Here, the agreement terms, delivery arrangements and addendum showed that the buyers purchased ferro-silicon independently and then dealt with foreign purchasers themselves. Export-oriented clauses, export markings and a no-sales-tax stipulation were insufficient to convert the sellers' domestic sales into export sales. The sales were therefore not exempt from tax. en-us Tue, 21 Aug 1973 00:00:00 +0530 Mon, 20 May 2013 18:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150658 Under section 5(1) of the Central Sales Tax Act, a sale qualifies as being in the course of export only if it is inextricably linked with the export and is either the immediate cause of the export or takes place during the progress of export. Goods sold to buyers who later export them on their own account do not satisfy that nexus. Here, the agreement terms, delivery arrangements and addendum showed that the buyers purchased ferro-silicon independently and then dealt with foreign purchasers themselves. Export-oriented clauses, export markings and a no-sales-tax stipulation were insufficient to convert the sellers' domestic sales into export sales. The sales were therefore not exempt from tax. Case-Laws VAT and Sales Tax Tue, 21 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150658