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VAT - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

Central Sales Tax - movement of goods from the State of ...


Goods from Maharashtra to Mumbai High not an inter-state sale under Central Sales Tax; Mumbai High not a State.

February 7, 2012

Case Laws     VAT and Sales Tax     HC

Central Sales Tax - movement of goods from the State of Maharashtra to Mumbai High does not constitute a movement from one State to another State. Mumbai High does not form part of any State in the Union of India. Therefore it cannot be regarded as inter-state sale..... - HC

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