https://www.taxtmi.com/caselaws?id=208865 Supplies of helium gas from Maharashtra to Mumbai High were held not to be sales in the course of export, because Mumbai High in the continental shelf and exclusive economic zone is not a foreign destination and does not lie beyond the customs frontier for section 5(1) of the Central Sales Tax Act, 1956. The Court also rejected the Revenue's alternative inter-State sale theory, holding that movement from Maharashtra to Mumbai High was not movement from one State to another under section 3, since Mumbai High is not part of any State. The reference was answered against the Revenue and in favour of the assessee. en-us Mon, 09 Jan 2012 00:00:00 +0530 Wed, 24 Sep 2014 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208865 Supplies of helium gas from Maharashtra to Mumbai High were held not to be sales in the course of export, because Mumbai High in the continental shelf and exclusive economic zone is not a foreign destination and does not lie beyond the customs frontier for section 5(1) of the Central Sales Tax Act, 1956. The Court also rejected the Revenue's alternative inter-State sale theory, holding that movement from Maharashtra to Mumbai High was not movement from one State to another under section 3, since Mumbai High is not part of any State. The reference was answered against the Revenue and in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 09 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208865