https://www.taxtmi.com/caselaws?id=166186 Export sales to Nepal are protected from State taxation where they occur in the course of export, and no statute requires proof exclusively through an Indian Customs Authorities certificate. Assessing authorities may evaluate contracts, invoices, transport records and other reliable evidence to determine whether export is established. Administrative circulars may regulate departmental administration but cannot dictate adjudicatory outcomes, override statutory discretion, or make non-production of specified documents conclusive. Circulars that fetter the independent quasi-judicial assessment of export-sale taxability are beyond the Commissioner's jurisdiction. Export taxability must be determined on all relevant material, with assessments reconsidered independently in accordance with law. en-us Tue, 22 Sep 1998 00:00:00 +0530 Thu, 28 Aug 2014 11:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166186 Export sales to Nepal are protected from State taxation where they occur in the course of export, and no statute requires proof exclusively through an Indian Customs Authorities certificate. Assessing authorities may evaluate contracts, invoices, transport records and other reliable evidence to determine whether export is established. Administrative circulars may regulate departmental administration but cannot dictate adjudicatory outcomes, override statutory discretion, or make non-production of specified documents conclusive. Circulars that fetter the independent quasi-judicial assessment of export-sale taxability are beyond the Commissioner's jurisdiction. Export taxability must be determined on all relevant material, with assessments reconsidered independently in accordance with law. Case-Laws VAT and Sales Tax Tue, 22 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166186