https://www.taxtmi.com/caselaws?id=155276 Sales to foreign tourists were not treated as export sales for exemption purposes because no pre-existing export contract or direct export sale was shown, and the transactions were not sales in the course of export under section 5(3) of the Central Sales Tax Act. The reassessment was made under the State Act's escaped-assessment provision, and the writ court declined interference because an effective statutory appeal lay to the Appellate Assistant Commissioner and had not been exhausted. The writ petition was dismissed, with liberty to pursue the appellate remedy. en-us Tue, 26 Apr 1988 00:00:00 +0530 Mon, 02 Sep 2013 18:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155276 Sales to foreign tourists were not treated as export sales for exemption purposes because no pre-existing export contract or direct export sale was shown, and the transactions were not sales in the course of export under section 5(3) of the Central Sales Tax Act. The reassessment was made under the State Act's escaped-assessment provision, and the writ court declined interference because an effective statutory appeal lay to the Appellate Assistant Commissioner and had not been exhausted. The writ petition was dismissed, with liberty to pursue the appellate remedy. Case-Laws VAT and Sales Tax Tue, 26 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155276