Levy of sales tax - inter-state transfer or not? - The goods ...
Kerala Sales Tax Dispute: Does Sales Tax Apply to Inter-State Transfers When Goods Aren't Taken Back Through Check Post?
February 16, 2019
Case Laws VAT and Sales Tax HC
Levy of sales tax - inter-state transfer or not? - The goods were also released to the transporter and since the same has not been taken back outside the State through the check post, there is a presumption that it has been sold within the State of Kerala.
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