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🔎 Highlights - Adv. Search ❯
    August 8, 2025 Case Laws GST
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    VAT and Sales Tax

    Local sale or sale in the course of import - High Seas Sale -...

    High Seas Sales vs. Local Sales: Understanding Customs Frontiers Under CST Act with VAT and Sales Tax Case Insights.

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    VAT and Sales TaxFebruary 13, 2019Case LawsHC

    Local sale or sale in the course of import - High Seas Sale - the CST Act touches the concept of crossing the customs frontiers of India, which is distinct from customs barriers of India.

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