Exemption from CST - disallowance of export sales - there is no ...

VAT and Sales Tax

December 6, 2017

Exemption from CST - disallowance of export sales - there is no provision under the Act or Rules which mandates that the petitioner should produce a document showing realisation of export proceeds as a condition for claiming the exemption that is available for transactions which are in the nature of sale transaction in the course of export. - HC

View Source

← Previous Next →

Exemption from CST - disallowance of export sales - there is no ...

VAT and Sales Tax

December 6, 2017

You may also like:

Exemption from export duty - payment of central sales tax on inter-State sale of alcohol not exempted as per provisions of Section 8 (2-A) of the 1956 Act - HC

Inter-state sales - exemption from tax - whether "old newspaper" would be covered within the term "newspaper" or not - Old Newspapers are also Newspapers - Entitled for...

Deduction u/s 10AA - exclusion from export turnover on account of sales to other SEZ/EOU units - it is an undisputed fact that the sale consideration is released in...

Amended (1) Income Tax Act, (2) Customs Act, (3) Central Excise Act, (4) Central Sales Tax and (5) Service Tax (Chapter V of the Finance Act, 1994)

Exemption under Section 3(B)(2-a) - Work contract - Assessee charged sales tax at 12% as against 4% on sales to the Government department - levy penalty confirmed - HC

EOU - refund of Central Sales Tax - An EOU purchasing goods from a SEZ will be entitled to reimbursement of CST - HC

CST - stainless steel wire can not be treated as declared goods for the purpose of Central Sales Tax.... - SC

Valuation - Once the Sales Tax department has assessed the Sales Tax as paid, the Central Excise department cannot contend that since the State Government has remitted...

Disallowance of warranty provision - It is not known whether the increase in sales was result of selling of computers or other items - scientific data is not available -...

Payment of Interest for Sales Tax Default - interest paid by the assessee to the sales tax department on arrears of sales tax/purchase tax was an admissible deduction - AT

Quick Updates: