https://www.taxtmi.com/caselaws?id=371584 The Court held that the stock transfer to Tamil Nadu was not in the course of export as the destination for the goods was not determined at the time of transfer. It was emphasized that a specific export order is necessary for a transfer to qualify as in the course of export. The Court upheld the Clarificatory Authority's decision and advised the Assessing Authority to assess each consignment's export course individually. The appeal was dismissed without costs, with the requirement for the assessee to provide export orders to support their claim in pending proceedings. en-us Mon, 03 Sep 2018 00:00:00 +0530 Fri, 07 Jun 2019 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371584 The Court held that the stock transfer to Tamil Nadu was not in the course of export as the destination for the goods was not determined at the time of transfer. It was emphasized that a specific export order is necessary for a transfer to qualify as in the course of export. The Court upheld the Clarificatory Authority's decision and advised the Assessing Authority to assess each consignment's export course individually. The appeal was dismissed without costs, with the requirement for the assessee to provide export orders to support their claim in pending proceedings. Case-Laws VAT and Sales Tax Mon, 03 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371584