https://www.taxtmi.com/caselaws?id=162406 A sale is not treated as a sale in the course of export merely because the goods are eventually exported; the seller must show the required nexus and privity with the export transaction. On the facts, the documents only established movement of goods from West Bengal to Delhi, and the alleged purchaser's letter was not reliable, so the proviso to section 73(1) of the West Bengal Sales Tax Act, 1994 was not available. Seizure under rule 214C of the West Bengal Sales Tax Rules, 1995 could not be justified on alleged under-valuation because that rule permits checking transport documents, not market value; the seizure on that ground was therefore invalid. en-us Thu, 09 Jan 2003 00:00:00 +0530 Wed, 26 Feb 2014 12:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162406 A sale is not treated as a sale in the course of export merely because the goods are eventually exported; the seller must show the required nexus and privity with the export transaction. On the facts, the documents only established movement of goods from West Bengal to Delhi, and the alleged purchaser's letter was not reliable, so the proviso to section 73(1) of the West Bengal Sales Tax Act, 1994 was not available. Seizure under rule 214C of the West Bengal Sales Tax Rules, 1995 could not be justified on alleged under-valuation because that rule permits checking transport documents, not market value; the seizure on that ground was therefore invalid. Case-Laws VAT and Sales Tax Thu, 09 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162406