Exemption from central sales tax (CST) - transit sale - Petitioner had effected sales by transfer of...

Exemption from central sales tax (CST) - transit sale - Petitioner had effected sales by transfer of documents of title of the goods during their movement from one State to another - Section 6(2) of the CST Act. - the law is now well settled that the tribunal was not supposed to decide an issue which was not the case of the revenue. - HC .....

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