AMRITSAR SUGAR MILLS CO. LTD. vs COMMISSIONER OF SALES TAX, U.P.

The Supreme Court held that under Section 5 of the Uttar Pradesh Sales Tax Act, 1948, 'delivery' refers to 'actual delivery' and not 'constructive delivery'. The Court emphasized that the intention to export goods must be evident in the contract, and actual delivery must occur to qualify for a rebate. The Court overturned the High Court's decision, ruling that the sales involved actual delivery outside Uttar Pradesh, thus entitling the assessee to the rebate under Section 5.