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VAT - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

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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