https://www.taxtmi.com/caselaws?id=153356 Sales to foreign tourists under an export promotion scheme do not qualify as sales in the course of export merely because payment is in foreign exchange or resale in India is prohibited. Section 5 of the Central Sales Tax Act exempts sales that occasion export or occur after goods cross the customs frontiers. The required test is an integral and inextricable connection between the sale contract and the export movement. Where title passes and the sale is completed in India, with no seller control over subsequent export and no binding link to export movement, the transaction is a sale for export rather than in the course of export. Such sales remain liable to sales tax. en-us Wed, 24 Dec 1980 00:00:00 +0530 Mon, 22 Jul 2013 17:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153356 Sales to foreign tourists under an export promotion scheme do not qualify as sales in the course of export merely because payment is in foreign exchange or resale in India is prohibited. Section 5 of the Central Sales Tax Act exempts sales that occasion export or occur after goods cross the customs frontiers. The required test is an integral and inextricable connection between the sale contract and the export movement. Where title passes and the sale is completed in India, with no seller control over subsequent export and no binding link to export movement, the transaction is a sale for export rather than in the course of export. Such sales remain liable to sales tax. Case-Laws VAT and Sales Tax Wed, 24 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153356