Supreme Court clarifies Sales Tax on Ship Stores: Nirmal Kumar Parsan vs. Commissioner of Commercial Taxes (21 January 2020)

/ A.M. Khanwilkar, Central Sales Tax Act, 1956, Central Sales Tax Act, 1956 with Section 2(ab), Central Sales Tax Act, 1956 with Section 5, Constitutional Law, Constitutional Law with Article 286, Customs Act, 1962, Customs Act, 1962 with Section 2(11), Customs Act, 1962 with Section 88, Dinesh Maheshwari, Judges

Supreme Court on Sales Tax for Ship Stores: Nirmal Kumar Parsan vs. Commissioner of Commercial Taxes (2020) LEGAL ISSUE: Whether sales of imported goods, stored in a bonded warehouse and sold as ship stores to foreign-bound ships, are subject to state sales tax. CASE TYPE: Sales Tax Law Case Name: Nirmal Kumar Parsan vs. Commissioner […]

Supreme Court clarifies Sales Tax on Ship Stores: Nirmal Kumar Parsan vs. Commissioner of Commercial Taxes (21 January 2020) Read Post »