https://www.taxtmi.com/caselaws?id=163172 Sales effected through the State Trading Corporation were treated as sales in the course of export under section 5(1) of the Central Sales Tax Act, 1956 only if they occasioned the export or were made by transfer of documents of title after the goods crossed the customs frontiers of India. On the facts recorded by the Tribunal, the sales occurred after the goods had crossed the customs frontiers by ship and by air. That factual finding was not shown to be perverse, and the reference court would not disturb it. The earlier authority on integrated transactions did not assist the Revenue because the sale itself was found to be within the export stream. The transactions were therefore not liable to sales tax. en-us Mon, 05 Nov 2007 00:00:00 +0530 Tue, 25 Mar 2014 11:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163172 Sales effected through the State Trading Corporation were treated as sales in the course of export under section 5(1) of the Central Sales Tax Act, 1956 only if they occasioned the export or were made by transfer of documents of title after the goods crossed the customs frontiers of India. On the facts recorded by the Tribunal, the sales occurred after the goods had crossed the customs frontiers by ship and by air. That factual finding was not shown to be perverse, and the reference court would not disturb it. The earlier authority on integrated transactions did not assist the Revenue because the sale itself was found to be within the export stream. The transactions were therefore not liable to sales tax. Case-Laws VAT and Sales Tax Mon, 05 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163172