https://www.taxtmi.com/caselaws?id=152143 The Court dismissed the tax revision appeal, upholding the Tribunal's decision that the sale in question qualifies as an export sale exempt from taxation under the Tamil Nadu General Sales Tax Act, 1959. The Court focused on the transfer of documents of title to the goods after crossing the customs frontiers of India, determining that the specific terms of the contract governed the transfer of property. It affirmed that the sale met the criteria of Section 5(1) of the Central Sales Tax Act, 1956, and awarded costs to the respondent. en-us Mon, 26 Sep 1977 00:00:00 +0530 Tue, 25 Jun 2013 15:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152143 The Court dismissed the tax revision appeal, upholding the Tribunal's decision that the sale in question qualifies as an export sale exempt from taxation under the Tamil Nadu General Sales Tax Act, 1959. The Court focused on the transfer of documents of title to the goods after crossing the customs frontiers of India, determining that the specific terms of the contract governed the transfer of property. It affirmed that the sale met the criteria of Section 5(1) of the Central Sales Tax Act, 1956, and awarded costs to the respondent. Case-Laws VAT and Sales Tax Mon, 26 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152143