https://www.taxtmi.com/caselaws?id=155223 The second limb of section 5(1) of the Central Sales Tax Act applies only where the sale is effected by transfer of documents of title and that transfer occurs after the goods have crossed the customs frontiers of India. A sale to a foreign buyer alone is not enough to satisfy this export-sale test. The Board of Revenue applied the wrong legal standard by treating the existence of a foreign buyer as decisive instead of checking whether both statutory conditions were met, and its view that the sales were outside section 5(1) was therefore unjustified. en-us Mon, 25 Jul 1988 00:00:00 +0530 Mon, 02 Sep 2013 14:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155223 The second limb of section 5(1) of the Central Sales Tax Act applies only where the sale is effected by transfer of documents of title and that transfer occurs after the goods have crossed the customs frontiers of India. A sale to a foreign buyer alone is not enough to satisfy this export-sale test. The Board of Revenue applied the wrong legal standard by treating the existence of a foreign buyer as decisive instead of checking whether both statutory conditions were met, and its view that the sales were outside section 5(1) was therefore unjustified. Case-Laws VAT and Sales Tax Mon, 25 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155223