Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2011 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 519 - HC - VAT and Sales TaxAssessee a pharmaceutical dealer claimed exemption on the turnover as representing High Sea Sales effected - revenue denied claim of exemption as Bill of entry with custom were at variance when compared with custom authorities regarding name of assessee - Held That:- Bill of Lading is the document of title and admittedly it carried the name of the ultimate buyer and that there was no denial of the fact that the Assessee had transferred the goods before it crossed the Customs Station, Tribunal was correct in granting relief.
|