https://www.taxtmi.com/caselaws?id=786132 Whether a sale qualifies as a sale in the course of export or merely a sale for export turned on the export nexus: where export is inextricably linked to the sale (including transfer of documents of title tied to export) the transaction falls within the course of export and attracts statutory exemption from State sales tax; where the seller is disconnected from export it is a sale for export. The court applied the Ben Gorm principle, found the revenue officer misconstrued the phrase "in the course of export," and allowed relief by setting aside the impugned revision order. en-us Wed, 04 Feb 2026 00:00:00 +0530 Thu, 05 Feb 2026 15:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786132 Whether a sale qualifies as a sale in the course of export or merely a sale for export turned on the export nexus: where export is inextricably linked to the sale (including transfer of documents of title tied to export) the transaction falls within the course of export and attracts statutory exemption from State sales tax; where the seller is disconnected from export it is a sale for export. The court applied the Ben Gorm principle, found the revenue officer misconstrued the phrase "in the course of export," and allowed relief by setting aside the impugned revision order. Case-Laws VAT / Sales Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786132