https://www.taxtmi.com/caselaws?id=158443 The sale of galvanised steel wire ropes was not in the course of export under section 5(1) of the Central Sales Tax Act, 1956, because the assessee's contract with the Bombay purchaser was distinct from the intermediate trader's export arrangement with the foreign buyer. The export was occasioned by the separate contract between the intermediate trader and the foreign buyer, while the assessee's sale was completed within Maharashtra before shipment and transfer of property. FOB terms, export documents, and handing over of the bill of lading after customs clearance did not change the character of the original local sale. The transaction was therefore taxable as an intra-State sale under the Bombay Sales Tax Act, 1959. en-us Mon, 20 Feb 1995 00:00:00 +0530 Tue, 29 Oct 2013 11:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158443 The sale of galvanised steel wire ropes was not in the course of export under section 5(1) of the Central Sales Tax Act, 1956, because the assessee's contract with the Bombay purchaser was distinct from the intermediate trader's export arrangement with the foreign buyer. The export was occasioned by the separate contract between the intermediate trader and the foreign buyer, while the assessee's sale was completed within Maharashtra before shipment and transfer of property. FOB terms, export documents, and handing over of the bill of lading after customs clearance did not change the character of the original local sale. The transaction was therefore taxable as an intra-State sale under the Bombay Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Mon, 20 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158443