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Exemption from payment of sales tax - supply of the specified drugs to WHO - Sub-section 3 of Section 6 of CST Act - The interplay of the provisions of the Sub-section 3 and Sub-section 1 of Section 6, in the present case would lead to some what harsh consequences. However, when the provisions of law are clear, the consequences cannot be avoided.

VAT and Sales Tax
4-12-2018

Exemption from payment of sales tax - supply of the specified drugs to WHO - Sub-section 3 of Section 6 of CST Act - The interplay of the provisions of the Sub-section 3 and Sub-section 1 of Section 6, in the present case would lead to some what harsh consequences. However, when the provisions of law are clear, the consequences cannot be avoided.

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