https://www.taxtmi.com/caselaws?id=163475 Exemption under section 5 of the Central Sales Tax Act, 1956 applies only where the sale occasions the export or is effected by transfer of title documents after the goods cross the customs frontiers. A sale completed in India, followed by export at the purchaser's discretion, is not enough because the sale and export must form an integrated, inseparable transaction. On the facts, the Nepali buyers took delivery at Varanasi, the seller retained no control after sale, and there was no contractual obligation to export. The sales were therefore not in the course of export and were not exempt from tax. en-us Fri, 30 Apr 2004 00:00:00 +0530 Thu, 03 Apr 2014 11:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163475 Exemption under section 5 of the Central Sales Tax Act, 1956 applies only where the sale occasions the export or is effected by transfer of title documents after the goods cross the customs frontiers. A sale completed in India, followed by export at the purchaser's discretion, is not enough because the sale and export must form an integrated, inseparable transaction. On the facts, the Nepali buyers took delivery at Varanasi, the seller retained no control after sale, and there was no contractual obligation to export. The sales were therefore not in the course of export and were not exempt from tax. Case-Laws VAT and Sales Tax Fri, 30 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163475