The case involves disputes u/s CST Act and KVAT Rules. The High ...

High Court ruled that shipping goods to Rotterdam isn't a sale if over 100 days pass before buyer lifts them. Tribunal erred in not addressing key issues. Dealer entitled to 4% tax rate on Qualis car sale.

Case Laws     VAT and Sales Tax

June 10, 2024

The case involves disputes u/s CST Act and KVAT Rules. The High Court addressed issues including whether a time gap exceeding 100 days between transit end and buyer lifting affects sale in export, treatment of stock transfer in export sales, proper apportionment methodology, and concessional tax rate eligibility. The Court held that the Tribunal erred in imposing the 100-day limit, stock transfer inclusion, and apportionment methodology. It remitted issues for reconsideration. The Court upheld the concessional tax rate for a vehicle sale but allowed penalty recomputation. The petition was partially allowed.

View Source