https://www.taxtmi.com/caselaws?id=154108 On appreciation of the documentary record and a tripartite agreement, the Tribunal found that the goods were sold through agents, the foreign buyers were parties to the contractual arrangement, and there was privity of contract with the foreign buyers. On that factual basis, the transactions were treated as export sales exempt from local sales tax, not as local sales. The Madras HC held that this conclusion was a finding of fact based on evidence and did not call for interference, and the tax case was dismissed, leaving the Tribunal's export-sale finding undisturbed. en-us Thu, 18 Nov 1982 00:00:00 +0530 Wed, 07 Aug 2013 17:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154108 On appreciation of the documentary record and a tripartite agreement, the Tribunal found that the goods were sold through agents, the foreign buyers were parties to the contractual arrangement, and there was privity of contract with the foreign buyers. On that factual basis, the transactions were treated as export sales exempt from local sales tax, not as local sales. The Madras HC held that this conclusion was a finding of fact based on evidence and did not call for interference, and the tax case was dismissed, leaving the Tribunal's export-sale finding undisturbed. Case-Laws VAT and Sales Tax Thu, 18 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154108