Export - penultimate sales - There was an inextricable link ...

VAT and Sales Tax

August 28, 2014

Export - penultimate sales - There was an inextricable link between the local sale by the Petitioner to M/s Crown, and the export of those very goods thereafter to the Algerian Navy - exempt from sales tax / vat - HC

View Source

← Previous Next →

Export - penultimate sales - There was an inextricable link ...

VAT and Sales Tax

August 28, 2014

You may also like:

Penultimate sale - export - The burden is entirely on the assessee to establish the link in transactions relating to sale or purchase of goods and the export; that the...

Penultimate sale - leather garments - The mere claim of the Assessee that the Assessing Authority had initially allowed such exemption u/s 5(3) of the Act upon due...

CST - If there is in- severable link between the local sale or purchase and export and if it is clear that the local sale or purchase between the parties is inextricably...

Interstate sale or local sale - manufacturing was done in another state but finishing work done in the state in question - transaction is liable to tax as local sales - HC

Claim of deduction u/s 80IB - There is inextricable link between the manufacturing activity, payment of Central Excise Duty and its refund. - deduction allowed.

Allowability of excise duty refund u/s 80IB - There is an inextricable link between the manufacturing activity, the payment of central excise duty and its refund -...

Penultimate sale - whether the purchased goods and the exported goods are one and the same for the purpose of claiming penultimate sale exemption u/s 5(3) of the Central...

Local sale or Inter-State sale - CST - Installation of equipment in another State - The transaction in question is intra- State and not inter-State sale - HC

Classification of supply - sale or stock transfer - movement of goods from Bangalore to Navi Mumbai - If the Excise pass has any inextricable link with the export,...

Charge on property - Crown debt - priority given under section 50 of the RST Act to the recovery of local sales tax will apply with equal force to the recovery of...

Quick Updates: