https://www.taxtmi.com/caselaws?id=152400 Turnovers were treated as local sales, not exempt export sales, because the local exporting houses were found to contract in their own right rather than as agents of the appellants. The correspondence did not establish any agency relationship, and nothing in the dealings with foreign buyers showed that the exporters were acting on behalf of the appellants. Applying the distinction between a sale to an agent and a sale through an agent, the transactions were regarded as sales by the appellants to the exporting houses, followed by separate sales to foreign buyers. The result was liability to sales tax and failure of the export exemption claim. en-us Mon, 23 Oct 1978 00:00:00 +0530 Tue, 02 Jul 2013 17:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152400 Turnovers were treated as local sales, not exempt export sales, because the local exporting houses were found to contract in their own right rather than as agents of the appellants. The correspondence did not establish any agency relationship, and nothing in the dealings with foreign buyers showed that the exporters were acting on behalf of the appellants. Applying the distinction between a sale to an agent and a sale through an agent, the transactions were regarded as sales by the appellants to the exporting houses, followed by separate sales to foreign buyers. The result was liability to sales tax and failure of the export exemption claim. Case-Laws VAT and Sales Tax Mon, 23 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152400