Exemption Valid under Notification No. 22/99-Cus: SAD Not Applicable Despite No Sales Tax Charged in Area of Sale.

Demand of SAD - Even though the sales tax was not charged from area from where the goods sold, such area shall not become non taxable territory to apply the proviso of Sr. 5 of the Notification No. 22/99-Cus - appellant entitled to claim exemption under notification no. 22/99-Cus - AT .....

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