Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2010 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 883 - SC - VAT and Sales TaxSale in the course of import - article 286(1)(b) of the Constitution - ms pipes were imported from south korea and were sold to NTPC, after the ms pipes were received at the calcutta port they were transported to farakka. The company filed its return claiming the benefit of section 5(2) of the central sales tax act, 1956, in regard to the ms pipes – Held that:- appellant-company was entitled to claim the benefit of section 5(2) of the act in relation to the import of ms pipes from south korea
|