Exemption form sales tax - sales effected from the Customs ...
Sales from Customs Bonded Warehouses are tax-exempt if made during import before title transfer.
November 28, 2018
Case Laws VAT and Sales Tax HC
Exemption form sales tax - sales effected from the Customs Bonded Warehouses - sales in the course of import or not - The documents having evidenced the sale before the import was completed and the transfer of title to the goods; there cannot be any tax levied on the transaction as one carried out in the State.
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