https://www.taxtmi.com/caselaws?id=166186 Sales claimed to be in the course of export to Nepal cannot be denied exemption or non-taxability merely because a customs certificate was not produced; export may be established by the contract, invoices, transport documents and other reliable evidence. Administrative circulars cannot bind assessing authorities in the exercise of quasi-judicial powers or require them to treat non-production of specified documents as decisive. The article states that such instructions cannot override statutory discretion and that export taxability must be determined on the full evidentiary record. 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 Sales claimed to be in the course of export to Nepal cannot be denied exemption or non-taxability merely because a customs certificate was not produced; export may be established by the contract, invoices, transport documents and other reliable evidence. Administrative circulars cannot bind assessing authorities in the exercise of quasi-judicial powers or require them to treat non-production of specified documents as decisive. The article states that such instructions cannot override statutory discretion and that export taxability must be determined on the full evidentiary record. Case-Laws VAT and Sales Tax Tue, 22 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166186