10-mark question · Part C · Law of Taxation

"X" an importer at Delhi imported the goods from "Y" of London and after getting clearance from customs he sold the goods to a buyer in India, and claimed exemption. But the sales tax officer, rejecting the claim of "X", levied tax under the Central Sales Tax Act, treating it as a sale in the course of import and not an interstate sale. Whether the assessing officer is correct or not?

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• Law of Taxation · May/June 2015 Mapped paper Download

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