https://www.taxtmi.com/caselaws?id=250967 Export sales fall outside State taxing power under Article 286 where the transfer of property in goods forms part of a single integrated export transaction. Section 8 of the Delhi Sales Tax Act, 1975 was read consistently with Sections 5(1) and 5(3) of the Central Sales Tax Act, 1956, so the decisive inquiry was whether the sale occasioned export and whether the goods were actually exported. The Tribunal was wrong to treat the absence of the assessee's name as consignee in the goods receipt as conclusive. On the surrounding circumstances, the sale was held to be in the course of export and not liable to local sales tax. en-us Thu, 24 Jul 2014 00:00:00 +0530 Mon, 19 Oct 2015 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250967 Export sales fall outside State taxing power under Article 286 where the transfer of property in goods forms part of a single integrated export transaction. Section 8 of the Delhi Sales Tax Act, 1975 was read consistently with Sections 5(1) and 5(3) of the Central Sales Tax Act, 1956, so the decisive inquiry was whether the sale occasioned export and whether the goods were actually exported. The Tribunal was wrong to treat the absence of the assessee's name as consignee in the goods receipt as conclusive. On the surrounding circumstances, the sale was held to be in the course of export and not liable to local sales tax. Case-Laws VAT and Sales Tax Thu, 24 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250967