VAT

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Turnover of export sales u/s 5(1) and 5(3) of the CST Act 1956 included in Box (e)

 
 

Turnover of sales in the course of import u/s 5(2) of the CST Act 1956 included in Box (e)

 

 

 

MEANING OF ABOVE MEBTION THINGS

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both are self explanatory, and it relates to export of goods (direct or through merchant exporter) and import of goods 

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