https://www.taxtmi.com/caselaws?id=161755 Foodstuffs supplied by a flight kitchen to foreign airlines for onboard consumption were held not to qualify as sales in the course of export under section 5(1) of the Central Sales Tax Act because the transactions lacked a direct export nexus and were not part of a foreign destination bargain. The Court also held that the sales were not completed by transfer of documents of title after the goods had crossed the customs frontiers of India, as the goods and delivery order were dealt with within the customs station. Applying the Sale of Goods Act principles on appropriation and passing of property, the transactions were treated as local sales within Maharashtra and remained liable to tax under the Bombay Sales Tax Act, 1959. en-us Thu, 09 Oct 2003 00:00:00 +0530 Wed, 05 Feb 2014 17:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161755 Foodstuffs supplied by a flight kitchen to foreign airlines for onboard consumption were held not to qualify as sales in the course of export under section 5(1) of the Central Sales Tax Act because the transactions lacked a direct export nexus and were not part of a foreign destination bargain. The Court also held that the sales were not completed by transfer of documents of title after the goods had crossed the customs frontiers of India, as the goods and delivery order were dealt with within the customs station. Applying the Sale of Goods Act principles on appropriation and passing of property, the transactions were treated as local sales within Maharashtra and remained liable to tax under the Bombay Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Thu, 09 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161755