were sold to a place outside the State by consignment sale, Deemed export sale etc. Hence, the Assessing Officer, worked out the liability under Section ... wherein it was held that a sale deemed to be in the course of export under Section 5(3) of the Central Sales
were sold to a place outside the State by consignment sale, Deemed export sale etc. Hence, the Assessing Officer, worked out the liability under Section ... wherein it was held that a sale deemed to be in the course of export under Section 5(3) of the Central Sales
judis.nic.in
(i) Omitted.
(ii) by a hundred per cent export-oriented undertaking
and brought to any other place in India, shall ... deemed to be leviable at the
highest of those rates.
Explanation 2.- In this proviso, -
(i) Omitted.
(ii) "hundred per cent export-oriented undertaking
shall apply to re imported goods, which
had been exported
(a). By a hundred percent export – oriented
undertaking or a unit in a free Tade ... through melting, recycling or recasting abroad
cannot be deemed to be the same as the goods
exported. In the present case, the pumps and
injectors
Sales Tax Act, 1959 as including not
only intra state but also export sale?
2. Whether the Appellate Tribunal is correct in invoking
the principle ... wherein it was held that a sale deemed to be in the
course of export under Section 5(3) of the Central Sales
Sales Tax Act, 1959 as including not only intra state but also export sale?
2. Whether the Appellate Tribunal is correct in invoking the principle ... wherein it was held that a sale deemed to be in the course of export under Section 5(3) of the Central Sales
Sales Tax Act, 1959 as including not only intra state but also export sale?
2. Whether the Appellate Tribunal is correct in invoking the principle ... wherein it was held that a sale deemed to be in the course of export under Section 5(3) of the Central Sales
Sales Tax Act, 1959 as including not only intra state but also export sale?
2. Whether the Appellate Tribunal is correct in invoking the principle ... wherein it was held that a sale deemed to be in the course of export under Section 5(3) of the Central Sales
dismissed the appeal filed by the State, by stating that the export sale is fully covered by the definition of sale under Section ... wherein it was held that a sale deemed to be in the course of export under Section 5(3) of the Central Sales
Tamil Nadu General Sales Tax Act, 1959 corresponding to the export of manufactured goods could not be assessed to tax under Section ... wherein it was held that a sale deemed to be in the course of export under Section 5(3) of the Central Sales
