https://www.taxtmi.com/caselaws?id=795238 High seas sales exemption under the Tamil Nadu General Sales Tax Act, 1959 requires reliable proof that title passed before goods crossed the customs frontier. Sale invoices issued after entry into India from a Tamil Nadu address, payment of customs duty by the dealer, and transport records not establishing an earlier transfer support State taxability. Conditional exemption under G.O.Ms.No.381 requires goods purchased on declaration to be used for the stated manufacturing purpose; failure to prove such use or correlate the goods with exports triggers the prescribed tax consequence. An export-sale exemption under the Central Sales Tax Act, 1956 or compounding fees cannot replace that consequence where the State exemption conditions were breached. en-us Fri, 17 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795238 High seas sales exemption under the Tamil Nadu General Sales Tax Act, 1959 requires reliable proof that title passed before goods crossed the customs frontier. Sale invoices issued after entry into India from a Tamil Nadu address, payment of customs duty by the dealer, and transport records not establishing an earlier transfer support State taxability. Conditional exemption under G.O.Ms.No.381 requires goods purchased on declaration to be used for the stated manufacturing purpose; failure to prove such use or correlate the goods with exports triggers the prescribed tax consequence. An export-sale exemption under the Central Sales Tax Act, 1956 or compounding fees cannot replace that consequence where the State exemption conditions were breached. Case-Laws VAT / Sales Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795238