https://www.taxtmi.com/caselaws?id=160119 A consortium formed only to negotiate and secure export orders did not break the transaction into separate domestic and onward sales where it neither acquired title to the tea, paid for any purchase from members, received sale proceeds, nor acted as buyer in its own right. The members shipped their respective quotas, issued invoices, and received payment directly, so the supply was treated as an integrated export sale by the actual suppliers. On those facts, the sale qualified as a sale in the course of export and was exempt from tax under section 5(2)(a)(v) of the Bengal Finance (Sales Tax) Act, 1941; the assessment rejecting export exemption was quashed. en-us Sat, 12 Sep 1998 00:00:00 +0530 Mon, 09 Dec 2013 18:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160119 A consortium formed only to negotiate and secure export orders did not break the transaction into separate domestic and onward sales where it neither acquired title to the tea, paid for any purchase from members, received sale proceeds, nor acted as buyer in its own right. The members shipped their respective quotas, issued invoices, and received payment directly, so the supply was treated as an integrated export sale by the actual suppliers. On those facts, the sale qualified as a sale in the course of export and was exempt from tax under section 5(2)(a)(v) of the Bengal Finance (Sales Tax) Act, 1941; the assessment rejecting export exemption was quashed. Case-Laws VAT and Sales Tax Sat, 12 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160119