Classification of supply - sale or stock transfer - movement of ...

Case Laws VAT and Sales Tax

January 29, 2022

Classification of supply - sale or stock transfer - movement of goods from Bangalore to Navi Mumbai - If the Excise pass has any inextricable link with the export, certainly the transaction would come within the purview of Section 5(1) of CST Act - the movement of goods occasions such export. These aspects require to be verified by the Tribunal considering the material evidence placed on record by the assessee. - HC

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Classification of supply - sale or stock transfer - movement of ...

Case Laws VAT and Sales Tax

January 29, 2022

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