https://www.taxtmi.com/caselaws?id=212020 A sale qualifies as a sale in the course of export only where the sale itself occasions the export and is so integrally connected with movement of the goods to a foreign destination that export is its immediate and necessary result; sales completed in India with payment received there and delivery at the airport before customs clearance did not meet that test, so the transactions were not protected under section 5(1) of the Central Sales Tax Act. Penalty could not be sustained under the Bombay Sales Tax Act because there was no finding of deliberate concealment or knowingly furnishing inaccurate particulars, and a failed legal contention on taxability was insufficient by itself. en-us Thu, 21 Jan 2010 00:00:00 +0530 Thu, 08 May 2014 14:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212020 A sale qualifies as a sale in the course of export only where the sale itself occasions the export and is so integrally connected with movement of the goods to a foreign destination that export is its immediate and necessary result; sales completed in India with payment received there and delivery at the airport before customs clearance did not meet that test, so the transactions were not protected under section 5(1) of the Central Sales Tax Act. Penalty could not be sustained under the Bombay Sales Tax Act because there was no finding of deliberate concealment or knowingly furnishing inaccurate particulars, and a failed legal contention on taxability was insufficient by itself. Case-Laws VAT and Sales Tax Thu, 21 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212020