https://www.taxtmi.com/caselaws?id=150970 Sales to an intermediary were held not to qualify as sales in the course of export where there was no privity of contract between the seller and the foreign buyers. The export was directly occasioned by the contract between the State Trading Corporation and the overseas purchasers, not by the assessee's earlier sale to the intermediary. On those facts, the earlier transactions were distinct local sales and did not themselves occasion export, so exemption under section 5 of the Central Sales Tax Act was unavailable. en-us Tue, 21 Oct 1975 00:00:00 +0530 Sat, 25 May 2013 12:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150970 Sales to an intermediary were held not to qualify as sales in the course of export where there was no privity of contract between the seller and the foreign buyers. The export was directly occasioned by the contract between the State Trading Corporation and the overseas purchasers, not by the assessee's earlier sale to the intermediary. On those facts, the earlier transactions were distinct local sales and did not themselves occasion export, so exemption under section 5 of the Central Sales Tax Act was unavailable. Case-Laws VAT and Sales Tax Tue, 21 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150970