https://www.taxtmi.com/highlights?id=96672 The issue concerns whether sales where goods are shipped abroad and consideration is received in foreign exchange qualify as a "sale in the course of export" under Section 5(1) of the Central Sales Tax Act and thus attract exemption under Article 286(1)(b). The note applies the Ben Gorm distinction between a sale for export (seller not linked to the export) and a sale in the course of export (export inextricably linked to the sale), finding the latter standard controls. On that basis the impugned revision order denying exemption was set aside and the writ petition allowed. en-us Sat, 07 Feb 2026 07:19:11 +0530 Sat, 07 Feb 2026 07:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96672 The issue concerns whether sales where goods are shipped abroad and consideration is received in foreign exchange qualify as a "sale in the course of export" under Section 5(1) of the Central Sales Tax Act and thus attract exemption under Article 286(1)(b). The note applies the Ben Gorm distinction between a sale for export (seller not linked to the export) and a sale in the course of export (export inextricably linked to the sale), finding the latter standard controls. On that basis the impugned revision order denying exemption was set aside and the writ petition allowed. Highlights VAT / Sales Tax Sat, 07 Feb 2026 07:19:11 +0530 https://www.taxtmi.com/highlights?id=96672