Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Export - penultimate sales - There was an inextricable link ...


Petitioner's Local Sale to M/s Crown Exempt from Sales Tax and VAT Due to Direct Export to Algerian Navy.

August 28, 2014

Case Laws     VAT and Sales Tax     HC

Export - penultimate sales - There was an inextricable link between the local sale by the Petitioner to M/s Crown, and the export of those very goods thereafter to the Algerian Navy - exempt from sales tax / vat - HC

View Source

 


 

You may also like:

  1. Inter state sale or Intra-state sale - elevators are sold to the contractees - If we understand correctly what the Assessing Officer is trying to convey is that had the...

  2. Recovery of sales tax dues - encumbered property or not - liability of auction purchasers - this is a clear case in which the Sales Tax Department had a charge on the...

  3. The petitioner is required to calculate taxable turnover by excluding turnover not subjected to tax, exempt goods, and labor/service charges for works contracts as per...

  4. Revision of assessment order - inter-state sales - it is no doubt true that the burden is on the petitioner, u/s 16 of the A.P. VAT Act, to show that the turnover,...

  5. Sales Tax / VAT - Himani Navratan Oil liable to tax as Ayurvedic medicament, not as Cosmetic

  6. Levy of tax and interest on sales made by the petitioner - sale in the course of import - resale of goods in Daman - first point of sale - Since the goods in question...

  7. Interstate sale or local sale - manufacturing was done in another state but finishing work done in the state in question - transaction is liable to tax as local sales - HC

  8. Levy of tax - Direct Export Sales - Sales in the Course of Export - There are substance in the submission of learned counsel for petitioner that due to the prevalence of...

  9. Benefit of sales tax exemption - sale price were same from the exempted and non-exempted units - Uniform pricing cannot be a ground to hold that the respondent was...

  10. Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

  11. CST - If there is in- severable link between the local sale or purchase and export and if it is clear that the local sale or purchase between the parties is inextricably...

  12. Levy of Sales Tax - sale of goods imported from foreign country - to foreign bound ships as “ship stores” - sale or not - Since the goods are to be consumed on the board...

  13. Local sale or sale in the course of import - High Seas Sale - sales of the goods while being in customs bonded warehouse - transfer of the documents of title to the...

  14. Works contract - interstate movement of goods - local sale or CST - As the sale is already effected and as the manufacture of the lift at Ghaziabad is only in pursuance...

  15. ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

 

Quick Updates:Latest Updates