Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1973 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1973 (7) TMI 78 - KERALA HIGH COURTExtract: ....... in these cases are really transactions in the course of import and are exempt from taxation. In the light of our conclusion that these transactions are sales in the course of import, we hold that the finding of the Tribunal is correct. The revision petitions are dismissed but in the circumstances, we make no order as to costs. Petitions dismissed.
|