https://www.taxtmi.com/caselaws?id=154468 The Court ruled in favor of the assessee in a dispute over exemption for export sales under the Tamil Nadu General Sales Tax Act for the assessment year 1972-73. The Court held that the sales transactions should be viewed as export sales by the assessee, even though an agent was involved in the transaction. Emphasizing the substance of the contract and legal precedence, the Court concluded that there was only one sale from the assessee to the foreign buyer, supporting the exemption claimed and overturning the Board of Revenue's decision. en-us Tue, 24 Jul 1984 00:00:00 +0530 Wed, 21 Aug 2013 17:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154468 The Court ruled in favor of the assessee in a dispute over exemption for export sales under the Tamil Nadu General Sales Tax Act for the assessment year 1972-73. The Court held that the sales transactions should be viewed as export sales by the assessee, even though an agent was involved in the transaction. Emphasizing the substance of the contract and legal precedence, the Court concluded that there was only one sale from the assessee to the foreign buyer, supporting the exemption claimed and overturning the Board of Revenue's decision. Case-Laws VAT and Sales Tax Tue, 24 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154468