https://www.taxtmi.com/caselaws?id=157991 Sales of goods are exempt from sales tax only when the transaction itself occasions export or is completed by transfer of title after the goods cross the customs frontiers under section 5 of the Central Sales Tax Act, 1956. The Andhra Pradesh High Court held that the decisive test is whether the sale causes movement of the goods to a foreign destination. Goods sold and delivered at Visakhapatnam to trawler owners, later taken to the high seas, did not become export sales merely because they were cleared under customs export procedures. Customs definitions under sections 68 and 69 of the Customs Act, 1962 did not control sales tax characterisation. en-us Thu, 15 Dec 1994 00:00:00 +0530 Mon, 14 Oct 2013 17:34:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157991 Sales of goods are exempt from sales tax only when the transaction itself occasions export or is completed by transfer of title after the goods cross the customs frontiers under section 5 of the Central Sales Tax Act, 1956. The Andhra Pradesh High Court held that the decisive test is whether the sale causes movement of the goods to a foreign destination. Goods sold and delivered at Visakhapatnam to trawler owners, later taken to the high seas, did not become export sales merely because they were cleared under customs export procedures. Customs definitions under sections 68 and 69 of the Customs Act, 1962 did not control sales tax characterisation. Case-Laws VAT and Sales Tax Thu, 15 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157991