https://www.taxtmi.com/caselaws?id=154123 The court upheld the Tribunal's decision, ruling that the turnover of Rs. 4,29,642.18 was not exempt from the Central Sales Tax Act as sales in the course of export. The sales did not meet the criteria for exemption as the property in the goods passed to the exporting firm before export to Iran, and the transfer of title did not occur after the goods crossed the customs frontiers of India. The court emphasized that the exporting firm, not the assessee, was responsible for the actual export of goods to Iran. en-us Thu, 23 Jul 1981 00:00:00 +0530 Wed, 07 Aug 2013 18:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154123 The court upheld the Tribunal's decision, ruling that the turnover of Rs. 4,29,642.18 was not exempt from the Central Sales Tax Act as sales in the course of export. The sales did not meet the criteria for exemption as the property in the goods passed to the exporting firm before export to Iran, and the transfer of title did not occur after the goods crossed the customs frontiers of India. The court emphasized that the exporting firm, not the assessee, was responsible for the actual export of goods to Iran. Case-Laws VAT and Sales Tax Thu, 23 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154123