https://www.taxtmi.com/caselaws?id=159058 The High Court ruled in favor of the applicant in a case involving a claim for exemption under section 5(1) of the Central Sales Tax Act, 1956 for goods exported to Russian buyers. The Court determined that the sale of goods was in the course of export out of the territory of India, with the applicant identified as the principal exporter. The agreements with foreign buyers and the roles of various parties involved were analyzed, leading to the Court allowing the revision application, quashing the previous orders, and ruling in favor of the applicant. en-us Thu, 27 Aug 1998 00:00:00 +0530 Thu, 14 Nov 2013 14:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159058 The High Court ruled in favor of the applicant in a case involving a claim for exemption under section 5(1) of the Central Sales Tax Act, 1956 for goods exported to Russian buyers. The Court determined that the sale of goods was in the course of export out of the territory of India, with the applicant identified as the principal exporter. The agreements with foreign buyers and the roles of various parties involved were analyzed, leading to the Court allowing the revision application, quashing the previous orders, and ruling in favor of the applicant. Case-Laws VAT and Sales Tax Thu, 27 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159058