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kulveer

kulveer (Querist)
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22 June 2011 is any benefit to central sales tax in export unit . if yes then explain .

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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23 June 2011 As it relates to levy of tax on sale or purchase goods taking place in the course of export of the goods out of territory of India or in the course of import of the goods into the territory of India, Article 286 of the Indian Constitution prohibits Indian States from imposing any tax on such sale or purchase. In the same Article of the Constitution, power of formulating principles for determining when a sale or purchase shall be deemed in the course of export or import has been given to the Union Parliament.

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