https://www.taxtmi.com/caselaws?id=151155 The Full Bench of the High Court ruled that the sales of cotton yarn by the assessee to a local dealer did not qualify as "sales in the course of export" and were subject to tax. The Court overturned the Sales Tax Appellate Tribunal's decision, upholding the assessing authority and the Appellate Assistant Commissioner's findings. It held that only the sale between the exporter and the foreign buyer can be considered a sale in the course of export. The earlier decision in a similar case was deemed incorrect. The petition was allowed with no order as to costs. en-us Mon, 26 Apr 1976 00:00:00 +0530 Fri, 31 May 2013 16:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151155 The Full Bench of the High Court ruled that the sales of cotton yarn by the assessee to a local dealer did not qualify as "sales in the course of export" and were subject to tax. The Court overturned the Sales Tax Appellate Tribunal's decision, upholding the assessing authority and the Appellate Assistant Commissioner's findings. It held that only the sale between the exporter and the foreign buyer can be considered a sale in the course of export. The earlier decision in a similar case was deemed incorrect. The petition was allowed with no order as to costs. Case-Laws VAT and Sales Tax Mon, 26 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151155