Intra-state transaction or Inter state sale - CST - transaction ...
VAT and Sales Tax
April 9, 2020
Intra-state transaction or Inter state sale - CST - transaction of the assesses when the seeds have been procured from the farmers for their onward transmission for certification and other processes to its Kota plant - this aspect of the transaction culminated in the State of U. P. wherein the procurement of the said seeds takes place from the farmers by the assessee through their contractor is an intra-State sale - HC
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