https://www.taxtmi.com/caselaws?id=351995 Export sales under the Central Sales Tax regime could not be denied exemption merely because the dealer did not produce proof that export proceeds were realised in India in foreign exchange. No provision in the Act or Rules made such proof a condition for exemption; the controlling test remained whether the transaction occasioned movement of goods from India to a place outside India. As the records showed the goods had crossed the customs frontiers for a foreign destination, non-receipt of sale consideration did not convert the export into a local sale for CST purposes. The assessments were therefore unsustainable. en-us Fri, 10 Nov 2017 00:00:00 +0530 Wed, 06 Dec 2017 08:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351995 Export sales under the Central Sales Tax regime could not be denied exemption merely because the dealer did not produce proof that export proceeds were realised in India in foreign exchange. No provision in the Act or Rules made such proof a condition for exemption; the controlling test remained whether the transaction occasioned movement of goods from India to a place outside India. As the records showed the goods had crossed the customs frontiers for a foreign destination, non-receipt of sale consideration did not convert the export into a local sale for CST purposes. The assessments were therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351995