https://www.taxtmi.com/caselaws?id=45007 The SC held that sales of charge chrome to a foreign buyer were sales in the course of export and therefore exempt from sales tax. The decisive factor was that the later charge chrome contracts themselves specified quantity, price, foreign destination, shipment terms, inspection at the port of discharge, and transfer of title only after receipt of proceeds. By contrast, the earlier off-take arrangement was only an agreement to sell, not the operative sale contract. Because the export was immediately occasioned by the sale contract itself, and not by any independent intermediary resale, the impugned assessment orders could not stand. en-us Mon, 14 Dec 1998 00:00:00 +0530 Thu, 04 Oct 2018 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45007 The SC held that sales of charge chrome to a foreign buyer were sales in the course of export and therefore exempt from sales tax. The decisive factor was that the later charge chrome contracts themselves specified quantity, price, foreign destination, shipment terms, inspection at the port of discharge, and transfer of title only after receipt of proceeds. By contrast, the earlier off-take arrangement was only an agreement to sell, not the operative sale contract. Because the export was immediately occasioned by the sale contract itself, and not by any independent intermediary resale, the impugned assessment orders could not stand. Case-Laws VAT and Sales Tax Mon, 14 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45007