https://www.taxtmi.com/caselaws?id=154111 Transactions carried out through genuine export agents, supported by books of account, invoices and related records, were treated as sales in the course of export because the documentary evidence showed that the agents were accredited for export and the commissions and incidental agency expenses were recorded accordingly. A contrary approach that ignored this evidence and treated the agents as principals was rejected. The transactions were therefore exempt from sales tax, and the Tribunal's exemption remained undisturbed. en-us Thu, 18 Nov 1982 00:00:00 +0530 Wed, 07 Aug 2013 17:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154111 Transactions carried out through genuine export agents, supported by books of account, invoices and related records, were treated as sales in the course of export because the documentary evidence showed that the agents were accredited for export and the commissions and incidental agency expenses were recorded accordingly. A contrary approach that ignored this evidence and treated the agents as principals was rejected. The transactions were therefore exempt from sales tax, and the Tribunal's exemption remained undisturbed. Case-Laws VAT and Sales Tax Thu, 18 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154111