https://www.taxtmi.com/caselaws?id=162403 Movement of tea from Kolkata to Kerala was treated as export-linked movement under pre-existing foreign buyer contracts, not a mere stock transfer, because the record showed the contracts were entered into before the auction purchase and supported by documentary evidence. The objection that no contract existed at Kolkata was rejected on that material. The applicant was therefore entitled to issuance of declaration Form No. 9. en-us Fri, 13 Sep 2002 00:00:00 +0530 Wed, 26 Feb 2014 11:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162403 Movement of tea from Kolkata to Kerala was treated as export-linked movement under pre-existing foreign buyer contracts, not a mere stock transfer, because the record showed the contracts were entered into before the auction purchase and supported by documentary evidence. The objection that no contract existed at Kolkata was rejected on that material. The applicant was therefore entitled to issuance of declaration Form No. 9. Case-Laws VAT and Sales Tax Fri, 13 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162403