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VAT - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Form H - sale in the course of Export - the goods, which had ...


Court Rules Sale Not in Course of Export if Goods Sold Differ from Exported Goods Under Central Sales Tax Act Sec 5(3.

June 26, 2013

Case Laws     VAT and Sales Tax     HC

Form H - sale in the course of Export - the goods, which had been exported, were different to the goods sold by the applicant. - sale by the applicant to the exporter cannot be said to be in the course of export under Section 5(3) of CST Act. - HC

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