https://www.taxtmi.com/caselaws?id=154195 Export-sale exemption under sales tax law is available only where the assessee proves that it was the exporter or had direct privity of contract with the foreign buyer. The contractual documents showed that Rallis India Limited concluded the foreign buyer contract, held the export licence and authority, and assumed the responsibilities and liabilities of the export arrangement. The assessee merely supplied goods to Rallis India Limited for execution of that arrangement, with no direct contractual link to the foreign buyer. On that basis, the assessee was treated as a supplier or agent rather than the real exporter, and the turnover was not eligible for export-sale exemption. en-us Mon, 18 Apr 1983 00:00:00 +0530 Sat, 10 Aug 2013 10:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154195 Export-sale exemption under sales tax law is available only where the assessee proves that it was the exporter or had direct privity of contract with the foreign buyer. The contractual documents showed that Rallis India Limited concluded the foreign buyer contract, held the export licence and authority, and assumed the responsibilities and liabilities of the export arrangement. The assessee merely supplied goods to Rallis India Limited for execution of that arrangement, with no direct contractual link to the foreign buyer. On that basis, the assessee was treated as a supplier or agent rather than the real exporter, and the turnover was not eligible for export-sale exemption. Case-Laws VAT and Sales Tax Mon, 18 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154195