Supreme Court clarifies “Sale in the Course of Import” under Central Sales Tax Act: M/S Vellanki Frame Works vs. The Commercial Tax Officer (2021) INSC 25

/ A.M. Khanwilkar, Central Sales Tax Act, 1956, Central Sales Tax Act, 1956 with Section 3, Central Sales Tax Act, 1956 with Section 5(2), Customs Act, 1962, Customs Act, 1962 with Importer, Customs Authorities, Dinesh Maheshwari, Judges, Sale in the course of import

Supreme Court Clarifies “Sale in the Course of Import” Under Central Sales Tax Act Date of the Judgment: 13 January 2021 Citation: (2021) INSC 25 Judges: A.M. Khanwilkar, J. and Dinesh Maheshwari, J. Can a company claim exemption from sales tax by arguing that a sale occurred during the import process, even if they handled […]

Supreme Court clarifies “Sale in the Course of Import” under Central Sales Tax Act: M/S Vellanki Frame Works vs. The Commercial Tax Officer (2021) INSC 25 Read Post »