Inter-state sale or not - What is described as sale by the ...
Appellant's sale of packing cartons not an inter-state sale u/s 5(3) of Central Sales Tax Act.
August 1, 2015
Case Laws VAT and Sales Tax HC
Inter-state sale or not - What is described as sale by the appellant is only the packing cartons alone which were never exported as such and the goods exported are different. That will take out the case of the appellant from the purview of Section 5(3) of the CST Act - HC
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