Reimbursement of Central Sales Tax (CST) - goods purchased from ...

High Court Grants CST Refund for Goods from EOUs, Upholds Eligibility Under Foreign Trade Policy, Despite Inter-State Trade.

August 11, 2017

Case Laws     Customs     HC

Reimbursement of Central Sales Tax (CST) - goods purchased from EOU - Irrespective of the location of the Manufacturing Units selling such products to the petitioner in the course of inter-state Trade and charging CST, the goods continue to be the "Goods manufactured in India" which is the requirement in the said Foreign Trade Policy for entitling the petitioner - refund allowed - HC

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