https://www.taxtmi.com/caselaws?id=155174 A purchase is in the course of export only where it occasions the export or is so integrally connected with it that the export is the immediate and direct result of that transaction. On that test, purchases of soap stone lumps from local dealers were separate from the assessee's later export sale, because the goods could have been diverted for domestic sale and there was no binding obligation linking the local purchase itself to the foreign buyer. The later insertion of section 5(3) of the Central Sales Tax Act did not apply retrospectively to 1969 transactions. The purchases were therefore not exempt as export purchases and remained liable to purchase tax under the Rajasthan Sales Tax Act, 1954. en-us Tue, 01 Jul 1986 00:00:00 +0530 Sat, 31 Aug 2013 18:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155174 A purchase is in the course of export only where it occasions the export or is so integrally connected with it that the export is the immediate and direct result of that transaction. On that test, purchases of soap stone lumps from local dealers were separate from the assessee's later export sale, because the goods could have been diverted for domestic sale and there was no binding obligation linking the local purchase itself to the foreign buyer. The later insertion of section 5(3) of the Central Sales Tax Act did not apply retrospectively to 1969 transactions. The purchases were therefore not exempt as export purchases and remained liable to purchase tax under the Rajasthan Sales Tax Act, 1954. Case-Laws VAT and Sales Tax Tue, 01 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155174