https://www.taxtmi.com/caselaws?id=155212 A sale qualifies as an export sale under the second limb of section 5(1) of the Central Sales Tax Act only if the transfer of documents of title occurs after the goods have crossed the customs frontiers of India; a denial of export character must rest on findings on both statutory conditions from the record. The tax authority's negative finding was therefore unsustainable where those requirements were not examined on the material before it. On purchase tax, the assessee bore the burden of proving exemption for construction materials, and failure to show purchases only from registered dealers justified best judgment estimation of unregistered purchases; the purchase tax was upheld. en-us Mon, 25 Jul 1988 00:00:00 +0530 Mon, 02 Sep 2013 13:06:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155212 A sale qualifies as an export sale under the second limb of section 5(1) of the Central Sales Tax Act only if the transfer of documents of title occurs after the goods have crossed the customs frontiers of India; a denial of export character must rest on findings on both statutory conditions from the record. The tax authority's negative finding was therefore unsustainable where those requirements were not examined on the material before it. On purchase tax, the assessee bore the burden of proving exemption for construction materials, and failure to show purchases only from registered dealers justified best judgment estimation of unregistered purchases; the purchase tax was upheld. Case-Laws VAT and Sales Tax Mon, 25 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155212