https://www.taxtmi.com/caselaws?id=153931 A genuine and continuing agency arrangement may preserve export sales character even where foreign buyers deal only with an intermediary in form. Written agreements, account books, statements of account and transaction records supported the conclusion that the intermediary acted for the assessee and not as buyer on its own account. Non-disclosure of the principal does not alter the real nature of the contract under the Indian Contract Act. A sales tax authority cannot treat such an agency export transaction as a local sale unless the deeming provision in the Tamil Nadu General Sales Tax Act applies on its terms. The turnover was therefore treated as export sales through an agent and not as taxable local sales. en-us Thu, 16 Jul 1981 00:00:00 +0530 Thu, 01 Aug 2013 17:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153931 A genuine and continuing agency arrangement may preserve export sales character even where foreign buyers deal only with an intermediary in form. Written agreements, account books, statements of account and transaction records supported the conclusion that the intermediary acted for the assessee and not as buyer on its own account. Non-disclosure of the principal does not alter the real nature of the contract under the Indian Contract Act. A sales tax authority cannot treat such an agency export transaction as a local sale unless the deeming provision in the Tamil Nadu General Sales Tax Act applies on its terms. The turnover was therefore treated as export sales through an agent and not as taxable local sales. Case-Laws VAT and Sales Tax Thu, 16 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153931