VAT - Disallowance of exemption under Section 5(2) of the CST - high sea...

VAT and Sales Tax

Disallowance of exemption under Section 5(2) of the CST - high sea sales - disallowance on the ground that same was not supported by documentary evidence - Bill of lading is not the only way of transfer of title and it can also be done by even handing over the Bill of Lading to the customers. - Claim of assessee allowed - HC

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