https://www.taxtmi.com/caselaws?id=371584 Input tax credit on stock transfers claimed as export-linked relief was not available automatically where goods were only earmarked for export or moved to an export godown. The governing test is whether the transfer is occasioned by a specific export order and forms an integral part of a transaction with a fixed foreign destination when movement begins. On the facts, pooled consignments in another State, without proof of a direct nexus to each export order, could not be treated as being in the course of export as a blanket matter. Eligibility may still be established transfer by transfer before the assessing or appellate authority by producing the relevant export documents. 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 Input tax credit on stock transfers claimed as export-linked relief was not available automatically where goods were only earmarked for export or moved to an export godown. The governing test is whether the transfer is occasioned by a specific export order and forms an integral part of a transaction with a fixed foreign destination when movement begins. On the facts, pooled consignments in another State, without proof of a direct nexus to each export order, could not be treated as being in the course of export as a blanket matter. Eligibility may still be established transfer by transfer before the assessing or appellate authority by producing the relevant export documents. Case-Laws VAT and Sales Tax Mon, 03 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371584