https://www.taxtmi.com/caselaws?id=152162 Section 5(1) of the Central Sales Tax Act, 1956 is explained as requiring proof that a sale in the course of export either occasions the export or involves transfer of documents of title only after the goods cross the customs frontiers of India. The text also notes that a later Supreme Court construction of "customs frontiers" made the earlier dismissal order unsustainable in review, because the broader territorial meaning had not been considered. On the stated facts, the assessee failed to show that the statutory condition for export exemption was met, so the disputed turnover remained taxable. en-us Thu, 23 Sep 1976 00:00:00 +0530 Tue, 25 Jun 2013 17:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152162 Section 5(1) of the Central Sales Tax Act, 1956 is explained as requiring proof that a sale in the course of export either occasions the export or involves transfer of documents of title only after the goods cross the customs frontiers of India. The text also notes that a later Supreme Court construction of "customs frontiers" made the earlier dismissal order unsustainable in review, because the broader territorial meaning had not been considered. On the stated facts, the assessee failed to show that the statutory condition for export exemption was met, so the disputed turnover remained taxable. Case-Laws VAT and Sales Tax Thu, 23 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152162