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Customs - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Reimbursement of Central Sales Tax (CST) - respondents are not ...

Customs

August 2, 2017

Reimbursement of Central Sales Tax (CST) - respondents are not legally justified in withholding the same for the reason that the petitioner has not purchased raw material from DTA on the basis of the Circular dated 14.01.2015, which is not only in conflict with the provisions of the FTP but is illegal otherwise also which cannot override the FTP. - HC

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