https://www.taxtmi.com/acts?id=2192 A sale or purchase is in the course of export only if it occasions the export or transfers documents of title after goods cross the customs frontier, and in the course of import only if it occasions the import or transfers documents of title before goods cross the customs frontier. The last sale before an export can also be deemed export linked if made after and for complying with the export agreement, subject to a prescribed dealer declaration. Purchases of aviation turbine fuel by specified carriers for international flights are treated as export sales. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 08 Aug 2012 10:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2192 A sale or purchase is in the course of export only if it occasions the export or transfers documents of title after goods cross the customs frontier, and in the course of import only if it occasions the import or transfers documents of title before goods cross the customs frontier. The last sale before an export can also be deemed export linked if made after and for complying with the export agreement, subject to a prescribed dealer declaration. Purchases of aviation turbine fuel by specified carriers for international flights are treated as export sales. Act-Rules Central Sales Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2192