Penultimate sale - whether the purchased goods and the exported ...

Case Laws VAT and Sales Tax

March 21, 2018

Penultimate sale - whether the purchased goods and the exported goods are one and the same for the purpose of claiming penultimate sale exemption u/s 5(3) of the Central Sales Tax Act? - the "same goods" theory has no application, assessee is entitled to exemption u/s 5(3) - HC

View Source

← Previous Next →

Penultimate sale - whether the purchased goods and the exported ...

Case Laws VAT and Sales Tax

March 21, 2018

You may also like:

Penultimate sale - export - The burden is entirely on the assessee to establish the link in transactions relating to sale or purchase of goods and the export; that the...

SCOMET Export permission for ‘Stock & Sale' purposes and for export of spare parts - Public Notice

Deduction u/s 10AA - exclusion from export turnover on account of sales to other SEZ/EOU units - it is an undisputed fact that the sale consideration is released in...

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...

Open purchase order - inter-state sale or not - The Open Purchase Orders do not constitute any Contract. The Purchase Orders issued from time to time for supply of goods...

Penultimate sale - leather garments - The mere claim of the Assessee that the Assessing Authority had initially allowed such exemption u/s 5(3) of the Act upon due...

Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

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...

Tax collected at source (TCS) u/s 206C on sale of scrap - Revenue treated assessee as "defaulter" for non-collection of TCS u/s 206C. Held: Sale categorized into three...

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...

Claim of exemption of penultimate sale in course of export - The disallowance of claim of the petitioner under Section 5(3) of the CST Act has been made by the Assessing...

Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

Profit on purchase and sale of gold bonds - Except one transaction of purchase and sale, there is no other transaction during the previous year - held as investment in nature - HC

Allowance of Tax Deducted at Source (TDS) claimed by a "Kaccha Aaratiya" (commission agent) engaged in selling agricultural produce on behalf of farmers. The key points...

Quick Updates: