Sales Tax Provision in case of High Seas Sale

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Please tell me the sales tax provision in case on high seas sale.

case:

Suppose "A" be the original importer importing goods from "B" when the ship is sailing "A" entered into the high seas sale agreement with "C" then in this case will "A" add sales tax to the sale bill he will issue to the "C".

Replies (1)

if 'A' has entered into a contact with 'C' then there is no need for 'A' to levy VAT.

In this case, 'A' will have to endorse the documents in favour of 'C' and finally 'C' will clear the goods from customs paying all duties.

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