https://www.taxtmi.com/caselaws?id=163075 The Court set aside the Trade Tax Tribunal's decision granting exemption on export sales for the assessment year 1991-92. The Tribunal's reliance on custom clearance certificates from Nepal was deemed insufficient to establish export, as there was no evidence of clearance from India. The Court agreed with the Revenue that the sales were intra-State transactions, not exports, as claimed by the dealer. Lack of conclusive evidence led to the Tribunal's order being overturned, emphasizing the necessity of credible documentation and compliance with legal requirements for claiming tax exemptions on export sales. en-us Tue, 11 Dec 2007 00:00:00 +0530 Fri, 21 Mar 2014 11:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163075 The Court set aside the Trade Tax Tribunal's decision granting exemption on export sales for the assessment year 1991-92. The Tribunal's reliance on custom clearance certificates from Nepal was deemed insufficient to establish export, as there was no evidence of clearance from India. The Court agreed with the Revenue that the sales were intra-State transactions, not exports, as claimed by the dealer. Lack of conclusive evidence led to the Tribunal's order being overturned, emphasizing the necessity of credible documentation and compliance with legal requirements for claiming tax exemptions on export sales. Case-Laws VAT and Sales Tax Tue, 11 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163075