https://www.taxtmi.com/caselaws?id=150735 A sale of iron ore to an intermediary was not treated as a sale in the course of export because the export exemption applies only where the sale itself occasions the export or the transfer of documents of title occurs after customs clearance. The assessee sold on an f.o.r. basis, delivered the goods for transmission to the buyer, and did not retain a right of disposal; the later export by the purchaser did not convert that domestic sale into an export sale. The contract also contemplated movement of goods from one State to another, so the transaction was characterised as an inter-State sale and remained taxable under the Central Sales Tax Act. en-us Wed, 07 Nov 1973 00:00:00 +0530 Wed, 22 May 2013 11:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150735 A sale of iron ore to an intermediary was not treated as a sale in the course of export because the export exemption applies only where the sale itself occasions the export or the transfer of documents of title occurs after customs clearance. The assessee sold on an f.o.r. basis, delivered the goods for transmission to the buyer, and did not retain a right of disposal; the later export by the purchaser did not convert that domestic sale into an export sale. The contract also contemplated movement of goods from one State to another, so the transaction was characterised as an inter-State sale and remained taxable under the Central Sales Tax Act. Case-Laws VAT and Sales Tax Wed, 07 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150735