https://www.taxtmi.com/caselaws?id=164197 Sales of petroleum products to Nepal under a treaty-based export procedure were treated as sales in the course of export and therefore fell within the constitutional and statutory exemption from tax under the Bihar Finance Act, 1981. The court also noted that, where the Nepal export procedure replaced the ordinary bill of export with substitute documentation handled through the relevant authorities, insisting on retained bills of export was unrealistic. The taxing authority was required to assess the claim on the evidence actually produced and verify the exported quantity, rather than reject exemption for non-production of bills of export. en-us Wed, 04 Nov 2009 00:00:00 +0530 Tue, 28 Oct 2014 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164197 Sales of petroleum products to Nepal under a treaty-based export procedure were treated as sales in the course of export and therefore fell within the constitutional and statutory exemption from tax under the Bihar Finance Act, 1981. The court also noted that, where the Nepal export procedure replaced the ordinary bill of export with substitute documentation handled through the relevant authorities, insisting on retained bills of export was unrealistic. The taxing authority was required to assess the claim on the evidence actually produced and verify the exported quantity, rather than reject exemption for non-production of bills of export. Case-Laws VAT and Sales Tax Wed, 04 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164197