https://www.taxtmi.com/caselaws?id=153933 Purchase tax exemption for goods claimed to be bought in the course of export was denied because the dealer was not directly bound by an export obligation. The arrangement was treated as a sale to the State Trading Corporation, followed by a separate export sale to the foreign buyer, so the purchases were not the immediate and direct cause of export. A separate intermediary contract was insufficient to bring the purchases within the export-sale principle. The operative test is direct contractual obligation and an integrated export transaction; absent that nexus, the purchase remains taxable. en-us Thu, 08 Apr 1982 00:00:00 +0530 Thu, 01 Aug 2013 17:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153933 Purchase tax exemption for goods claimed to be bought in the course of export was denied because the dealer was not directly bound by an export obligation. The arrangement was treated as a sale to the State Trading Corporation, followed by a separate export sale to the foreign buyer, so the purchases were not the immediate and direct cause of export. A separate intermediary contract was insufficient to bring the purchases within the export-sale principle. The operative test is direct contractual obligation and an integrated export transaction; absent that nexus, the purchase remains taxable. Case-Laws VAT and Sales Tax Thu, 08 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153933