Claim of exemption of penultimate sale in course of export - The ...

High Court Overturns Lower Decisions, Allows Exemption on Penultimate Export Sale u/s 5(3) of CST Act.

December 14, 2022

Case Laws VAT and Sales Tax HC

Claim of exemption of penultimate sale in course of export - The disallowance of claim of the petitioner under Section 5(3) of the CST Act has been made by the Assessing Authority and confirmed by the Appellate Authority and the Odisha Sales Tax Tribunal was on account of non-production of copy of agreement between the Indian Exporter and the Foreign Buyer - Claim of the assessee allowed - HC

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Claim of exemption of penultimate sale in course of export - The ...

High Court Overturns Lower Decisions, Allows Exemption on Penultimate Export Sale u/s 5(3) of CST Act.

December 14, 2022

Case Laws VAT and Sales Tax HC

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