TMI BlogLevy of Sales Tax - sale of goods imported from foreign country - to foreign bound ships as “ship...Levy of Sales Tax - sale of goods imported from foreign country - to foreign bound ships as “ship stores” - sale or not - Since the goods are to be consumed on the board of the foreign going ship and the same would be consumed before reaching a destination, it does not fall under the definition of ‘export’. The sale cannot qualify as a sale occasioning export unless the goods reach a destination which is a place outside India. Further, since the goods have been sold from the bonded warehouse and..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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