https://www.taxtmi.com/caselaws?id=157612 Export-linked purchases within Tamil Nadu were taxable as last purchases because the foreign-buyer contract was separate from the intermediary-supplier contract, making the purchasers the actual exporters. The available facts did not establish that shipping documents were transferred only after the goods crossed the customs frontier, so the export-link claim did not prevent the levy. However, the Cochin-port consignment could not be included in Tamil Nadu taxable turnover because reliable evidence of its purchase within Tamil Nadu was absent. Last-purchase liability requires clear evidence connecting the relevant purchase to the taxing State; assumptions based on other export consignments are insufficient. en-us Mon, 22 Jul 1991 00:00:00 +0530 Tue, 08 Oct 2013 16:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157612 Export-linked purchases within Tamil Nadu were taxable as last purchases because the foreign-buyer contract was separate from the intermediary-supplier contract, making the purchasers the actual exporters. The available facts did not establish that shipping documents were transferred only after the goods crossed the customs frontier, so the export-link claim did not prevent the levy. However, the Cochin-port consignment could not be included in Tamil Nadu taxable turnover because reliable evidence of its purchase within Tamil Nadu was absent. Last-purchase liability requires clear evidence connecting the relevant purchase to the taxing State; assumptions based on other export consignments are insufficient. Case-Laws VAT and Sales Tax Mon, 22 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157612