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Home Highlights December 2018 Year 2018 This

Exemption from payment of sales tax - supply of the specified ...


Sales Tax Exemption for WHO Drug Supplies Upheld Under CST Act, Section 6(3); Strict Legal Provisions Applied.

December 4, 2018

Case Laws     VAT and Sales Tax     HC

Exemption from payment of sales tax - supply of the specified drugs to WHO - Sub-section 3 of Section 6 of CST Act - The interplay of the provisions of the Sub-section 3 and Sub-section 1 of Section 6, in the present case would lead to some what harsh consequences. However, when the provisions of law are clear, the consequences cannot be avoided.

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