https://www.taxtmi.com/caselaws?id=158072 A sale qualifies as an export sale under section 5(1) of the Central Sales Tax Act, 1956 only where the sale itself is effected by transfer of documents of title after the goods have crossed the customs frontiers of India. A later submission or transfer of documents does not convert an earlier completed domestic sale into an export sale. On the facts, the transaction with the State Trading Corporation was concluded before shipment, and the corporation undertook the export under a separate arrangement. Sales to an Indian buyer therefore fell outside the first and second limbs of section 5(1), and export exemption was unavailable. en-us Tue, 27 Dec 1994 00:00:00 +0530 Tue, 15 Oct 2013 18:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158072 A sale qualifies as an export sale under section 5(1) of the Central Sales Tax Act, 1956 only where the sale itself is effected by transfer of documents of title after the goods have crossed the customs frontiers of India. A later submission or transfer of documents does not convert an earlier completed domestic sale into an export sale. On the facts, the transaction with the State Trading Corporation was concluded before shipment, and the corporation undertook the export under a separate arrangement. Sales to an Indian buyer therefore fell outside the first and second limbs of section 5(1), and export exemption was unavailable. Case-Laws VAT and Sales Tax Tue, 27 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158072