https://www.taxtmi.com/caselaws?id=161784 The Tribunal dismissed the appeal, upholding the Joint Commissioner's decision that the appellant's lack of direct contractual obligations with the foreign buyer precluded them from claiming exemption on the turnover in question under Section 5(1) of the Central Sales Tax Act. The dispute over the exemption claimed on export sales for a turnover of Rs. 9,06,000 was resolved against the appellant, emphasizing the importance of a direct contract in qualifying a transaction as an export sale under the Act. en-us Thu, 25 Jan 2001 00:00:00 +0530 Thu, 06 Feb 2014 15:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161784 The Tribunal dismissed the appeal, upholding the Joint Commissioner's decision that the appellant's lack of direct contractual obligations with the foreign buyer precluded them from claiming exemption on the turnover in question under Section 5(1) of the Central Sales Tax Act. The dispute over the exemption claimed on export sales for a turnover of Rs. 9,06,000 was resolved against the appellant, emphasizing the importance of a direct contract in qualifying a transaction as an export sale under the Act. Case-Laws VAT and Sales Tax Thu, 25 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161784