https://www.taxtmi.com/caselaws?id=156129 Cotton purchased by a local dealer and sent to an export house for onward sale to foreign buyers did not qualify for exemption under the sales tax notification issued under section 4(2) of the Rajasthan Sales Tax Act. The purchase was not inextricably linked with export, because there was no binding contract or statutory obligation making the purchaser itself the exporter. A purchase made only for eventual export by another entity is not a transaction in the course of export, and exemption is unavailable. The lower appellate view was rejected and the assessment demand was restored. en-us Thu, 01 Dec 1988 00:00:00 +0530 Fri, 13 Sep 2013 18:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156129 Cotton purchased by a local dealer and sent to an export house for onward sale to foreign buyers did not qualify for exemption under the sales tax notification issued under section 4(2) of the Rajasthan Sales Tax Act. The purchase was not inextricably linked with export, because there was no binding contract or statutory obligation making the purchaser itself the exporter. A purchase made only for eventual export by another entity is not a transaction in the course of export, and exemption is unavailable. The lower appellate view was rejected and the assessment demand was restored. Case-Laws VAT and Sales Tax Thu, 01 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156129