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Exemption from central sales tax (CST) - transit sale - ...


Petitioner Seeks CST Exemption for Interstate Sales; Tribunal Must Stick to Revenue Matters Raised, Says Court.

December 15, 2022

Case Laws     VAT and Sales Tax     HC

Exemption from central sales tax (CST) - transit sale - Petitioner had effected sales by transfer of documents of title of the goods during their movement from one State to another - Section 6(2) of the CST Act. - the law is now well settled that the tribunal was not supposed to decide an issue which was not the case of the revenue. - HC

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