Sale during Import or Export - as per CST

Ravikumar.G , Last updated: 29 September 2007  
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Sale in course of export Article 286(1)(b) of Constitution of India prohibits imposition of sales tax on import and export by State Government. Since charging section 6(1) of CST Act levies tax only on inter-State sale, naturally, there is no CST on sale during export/import. [Interestingly, proh

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Ravikumar.G
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