Benefit of Section 5(3) of the Central Sales Tax Act, 1956 - ...

Case Laws VAT and Sales Tax

February 20, 2021

Benefit of Section 5(3) of the Central Sales Tax Act, 1956 - Non-fulfilment of export obligation - In the instant case, the transaction between the dealers and the exporter and the transaction between the exporter and the foreign buyer are inextricably connected and this has been clearly brought out by the Tribunal after examining the documents, which were placed by the dealers before it. - the 'same goods' theory would have no application to the case on hand. - HC

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Benefit of Section 5(3) of the Central Sales Tax Act, 1956 - ...

Case Laws VAT and Sales Tax

February 20, 2021

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