Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1969 (10) TMI 58 - SUPREME COURT
Whether the sale is one which is connected with the export of the goods from this country to an importer in another country?
Whether the sale to the agent or the intermediary was a sale in the course of export out of India?
Held that:- Appeal dismissed.Unless the sale is inextricably bound up with a particular export it cannot be said to be in its course. If no particular export is in sight the sale by the Coffee Board cannot go beyond the description of sale for export. The petitioner cannot claim exemption from the tax and the department was right in demanding the tax.
