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
View Source