https://www.taxtmi.com/caselaws?id=163723 Sales claimed as export sales to Nepal were not established as sales in the course of export because the customs certificates relied on were found to be forged and there was no reliable proof that the goods had actually left India. The goods were delivered within Uttar Pradesh, and that local delivery, without valid customs evidence, was insufficient to claim export exemption. The Full Bench authority relied on by the dealer was treated as inapplicable on its special facts, as later decisions had distinguished it. The reassessment treating the transactions as local sales was therefore maintained in substance. en-us Tue, 08 May 2007 00:00:00 +0530 Tue, 08 Apr 2014 12:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163723 Sales claimed as export sales to Nepal were not established as sales in the course of export because the customs certificates relied on were found to be forged and there was no reliable proof that the goods had actually left India. The goods were delivered within Uttar Pradesh, and that local delivery, without valid customs evidence, was insufficient to claim export exemption. The Full Bench authority relied on by the dealer was treated as inapplicable on its special facts, as later decisions had distinguished it. The reassessment treating the transactions as local sales was therefore maintained in substance. Case-Laws VAT and Sales Tax Tue, 08 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163723