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VAT - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Claim of exemption of penultimate sale in course of export - The ...

VAT and Sales Tax

December 14, 2022

Claim of exemption of penultimate sale in course of export - The disallowance of claim of the petitioner under Section 5(3) of the CST Act has been made by the Assessing Authority and confirmed by the Appellate Authority and the Odisha Sales Tax Tribunal was on account of non-production of copy of agreement between the Indian Exporter and the Foreign Buyer - Claim of the assessee allowed - HC

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