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Home Highlights December 2017 Year 2017 This

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


Court Rules No Need for Export Proceeds Documentation for CST Exemption Under Sales in Course of Export.

December 6, 2017

Case Laws     VAT and Sales Tax     HC

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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