https://www.taxtmi.com/caselaws?id=158382 Section 5(1) of the Central Sales Tax Act, 1956 treats a sale as being in the course of export not only where it occasions the export, but also where it is effected by transfer of documents of title after the goods cross the customs frontiers of India. The text emphasises that the first limb does not exhaust the provision and that exemption cannot be rejected unless the essential factual question on post-frontier transfer of documents is first determined. On that basis, the adverse view on export exemption was said to be unsustainable without a specific finding on the second limb. en-us Thu, 02 Feb 1995 00:00:00 +0530 Tue, 22 Oct 2013 17:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158382 Section 5(1) of the Central Sales Tax Act, 1956 treats a sale as being in the course of export not only where it occasions the export, but also where it is effected by transfer of documents of title after the goods cross the customs frontiers of India. The text emphasises that the first limb does not exhaust the provision and that exemption cannot be rejected unless the essential factual question on post-frontier transfer of documents is first determined. On that basis, the adverse view on export exemption was said to be unsustainable without a specific finding on the second limb. Case-Laws VAT and Sales Tax Thu, 02 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158382