https://www.taxtmi.com/caselaws?id=153251 Export-sales exemption under the first limb of section 5(1) requires the sale itself to be the immediate and direct cause of export. Sales by a manufacturer to export promoters under contracts separate from foreign buyers' contracts do not meet that test where the manufacturer has no direct foreign-buyer contract; exemption was therefore unavailable on that basis. The second limb required reconsideration because the seller reserved the right of disposal by taking bills of lading in its own name and stipulating that title passed only upon negotiation of documents and receipt of proceeds. Risk passing under an f.o.b. contract did not determine title. Fresh evidence was required on whether document transfer occurred after goods crossed customs frontiers. en-us Tue, 29 Apr 1980 00:00:00 +0530 Fri, 19 Jul 2013 18:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153251 Export-sales exemption under the first limb of section 5(1) requires the sale itself to be the immediate and direct cause of export. Sales by a manufacturer to export promoters under contracts separate from foreign buyers' contracts do not meet that test where the manufacturer has no direct foreign-buyer contract; exemption was therefore unavailable on that basis. The second limb required reconsideration because the seller reserved the right of disposal by taking bills of lading in its own name and stipulating that title passed only upon negotiation of documents and receipt of proceeds. Risk passing under an f.o.b. contract did not determine title. Fresh evidence was required on whether document transfer occurred after goods crossed customs frontiers. Case-Laws VAT and Sales Tax Tue, 29 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153251