https://www.taxtmi.com/caselaws?id=157624 Sales are treated as in the course of export only when the contract relied on directly occasions the export, or when title passes by a valid high-seas transfer after the goods cross the customs frontiers of India. Separate domestic contracts with an intermediary do not create export character merely because of f.o.b. terms, shipment arrangements, or participation in arbitration; absent privity with the foreign buyer, the sale is not exempt under section 5(1) of the Central Sales Tax Act, 1956. For import, the decisive question is whether the import was occasioned by the relevant contract or whether the intermediary acted only as an agent. Where the factual foundation is incomplete, the import-related turnover requires fresh examination on agency and privity. en-us Mon, 12 Aug 1991 00:00:00 +0530 Tue, 08 Oct 2013 17:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157624 Sales are treated as in the course of export only when the contract relied on directly occasions the export, or when title passes by a valid high-seas transfer after the goods cross the customs frontiers of India. Separate domestic contracts with an intermediary do not create export character merely because of f.o.b. terms, shipment arrangements, or participation in arbitration; absent privity with the foreign buyer, the sale is not exempt under section 5(1) of the Central Sales Tax Act, 1956. For import, the decisive question is whether the import was occasioned by the relevant contract or whether the intermediary acted only as an agent. Where the factual foundation is incomplete, the import-related turnover requires fresh examination on agency and privity. Case-Laws VAT and Sales Tax Mon, 12 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157624