10-mark question · Part C · Law of Taxation

'A' an importer at Hyderabad imported the goods from 'B' of U.S.A. and after getting clearance from customs he sold the goods to a buyer in India at Mumbai and claimed exemption as a sale in the course of import. But the assessing officer levied tax under central sales tax, treating it as an interstate sale and not a sale in the course of import. Whether the assessing officer is correct? Assess the correctness by giving reasons.

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• Law of Taxation · May/June 2014 Mapped paper Download

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