https://www.taxtmi.com/caselaws?id=57902 The Bombay High Court held that the Deputy Commissioner did not exceed jurisdiction under section 52 of the Bombay Sales Tax Act, 1959 because examining whether the transaction was a sale in the course of export was part of deciding whether tax was payable on a sale within the State. It further held that sales of goods to foreign-bound transit passengers at the airport constituted sales in the course of export, since the transaction required the goods to be taken out of India and was supported by statutory and transactional controls linking the sale to export. The sale was therefore not taxable as an intra-State sale in Maharashtra, and the assessee obtained relief. en-us Thu, 08 Sep 1977 00:00:00 +0530 Sat, 02 Jan 2016 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57902 The Bombay High Court held that the Deputy Commissioner did not exceed jurisdiction under section 52 of the Bombay Sales Tax Act, 1959 because examining whether the transaction was a sale in the course of export was part of deciding whether tax was payable on a sale within the State. It further held that sales of goods to foreign-bound transit passengers at the airport constituted sales in the course of export, since the transaction required the goods to be taken out of India and was supported by statutory and transactional controls linking the sale to export. The sale was therefore not taxable as an intra-State sale in Maharashtra, and the assessee obtained relief. Case-Laws VAT and Sales Tax Thu, 08 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57902