https://www.taxtmi.com/caselaws?id=157482 The Madras High Court upheld the Tribunal's decision in a tax revision case, ruling that the sales made by the respondent-assessee were export sales conducted through agents, not local sales to a local buyer for export. The Tribunal found evidence of agency between the agents and the appellants, establishing that the transactions were in the course of export. The High Court affirmed that there was no legal requirement for the agent to disclose the principal's name in transactions with foreign buyers. As a result, the sales were deemed not subject to tax under the Tamil Nadu General Sales Tax Act, 1959, and the tax revision case was dismissed without costs. en-us Mon, 25 Mar 1991 00:00:00 +0530 Sat, 05 Oct 2013 18:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157482 The Madras High Court upheld the Tribunal's decision in a tax revision case, ruling that the sales made by the respondent-assessee were export sales conducted through agents, not local sales to a local buyer for export. The Tribunal found evidence of agency between the agents and the appellants, establishing that the transactions were in the course of export. The High Court affirmed that there was no legal requirement for the agent to disclose the principal's name in transactions with foreign buyers. As a result, the sales were deemed not subject to tax under the Tamil Nadu General Sales Tax Act, 1959, and the tax revision case was dismissed without costs. Case-Laws VAT and Sales Tax Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157482