https://www.taxtmi.com/caselaws?id=159420 Purchase tax under the Haryana General Sales Tax Act could not be levied on goods bought by a branch and transferred to the head office for export, because the movement formed part of the export transaction protected by Article 286 of the Constitution and section 5 of the Central Sales Tax Act. The court distinguished Mod. Serajuddin on the basis that that case involved a different contractual structure, with the exporter and foreign buyer being distinct and no privity between the assessee and the foreign buyer. As the goods were in fact exported after transfer to the head office, the levy was held unsustainable. en-us Thu, 30 Jan 1997 00:00:00 +0530 Mon, 25 Nov 2013 12:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159420 Purchase tax under the Haryana General Sales Tax Act could not be levied on goods bought by a branch and transferred to the head office for export, because the movement formed part of the export transaction protected by Article 286 of the Constitution and section 5 of the Central Sales Tax Act. The court distinguished Mod. Serajuddin on the basis that that case involved a different contractual structure, with the exporter and foreign buyer being distinct and no privity between the assessee and the foreign buyer. As the goods were in fact exported after transfer to the head office, the levy was held unsustainable. Case-Laws VAT and Sales Tax Thu, 30 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159420