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VAT - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Exemption from CST - disallowance of export sales - there is no ...

Case Laws     VAT and Sales Tax

December 6, 2017

Exemption from CST - disallowance of export sales - there is no provision under the Act or Rules which mandates that the petitioner should produce a document showing realisation of export proceeds as a condition for claiming the exemption that is available for transactions which are in the nature of sale transaction in the course of export. - HC

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