https://www.taxtmi.com/caselaws?id=151479 Sales to a foreign embassy located in New Delhi were not sales in the course of export merely because the buyer was a diplomatic mission; the territorial location of the premises remained within India for sales tax purposes. Diplomatic privileges and immunities did not alter that territorial character, and the Vienna Convention did not extend the relevant tax exemption to the indirect tax involved. A later CST notification was irrelevant to earlier transactions and was not merely clarificatory. The sales were therefore not exempt under article 286(1)(b), with the answer against the assessee and in favour of the Revenue. en-us Mon, 28 Nov 1977 00:00:00 +0530 Thu, 06 Jun 2013 15:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151479 Sales to a foreign embassy located in New Delhi were not sales in the course of export merely because the buyer was a diplomatic mission; the territorial location of the premises remained within India for sales tax purposes. Diplomatic privileges and immunities did not alter that territorial character, and the Vienna Convention did not extend the relevant tax exemption to the indirect tax involved. A later CST notification was irrelevant to earlier transactions and was not merely clarificatory. The sales were therefore not exempt under article 286(1)(b), with the answer against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Mon, 28 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151479