https://www.taxtmi.com/caselaws?id=152163 Sales of chillies to a local buyer were treated as distinct and independent transactions, not sales in the course of export under section 5(1) of the Central Sales Tax Act, because the requisite direct and intimate link between the sales and the foreign export was absent. The governing test was whether the sale itself occasioned the export or whether the sale and export formed an inseparable part of one integrated transaction; on the facts, that test was not met. The contention that the second limb of section 5(1) applied through transfer of documents of title after the goods crossed the customs frontiers was also rejected, so exemption was unavailable. en-us Tue, 27 Sep 1977 00:00:00 +0530 Tue, 25 Jun 2013 18:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152163 Sales of chillies to a local buyer were treated as distinct and independent transactions, not sales in the course of export under section 5(1) of the Central Sales Tax Act, because the requisite direct and intimate link between the sales and the foreign export was absent. The governing test was whether the sale itself occasioned the export or whether the sale and export formed an inseparable part of one integrated transaction; on the facts, that test was not met. The contention that the second limb of section 5(1) applied through transfer of documents of title after the goods crossed the customs frontiers was also rejected, so exemption was unavailable. Case-Laws VAT and Sales Tax Tue, 27 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152163