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VAT - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Exemption u/s 3F of CST - The State legislature cannot by law, ...

VAT and Sales Tax

March 9, 2015

Exemption u/s 3F of CST - The State legislature cannot by law, treat sales outside the State and sales in the course of import as 'sales' within the State by fixing the situs of sales within its State in the definition of 'sale' as it is within the exclusive domain of Parliament to fix the location of sale by creating legal fiction or otherwise - HC

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