Tuesday 17 February 2015

No demand of CST from assessee as he had merely purchased goods on behalf of his principal

CST & VAT: CST- Where assessee purchased paddy for and on behalf of Ex. U.P. Principal, namely, 'A', Punjab, and dispatched same to him, who manufactured rice from paddy and then exported rice, movement of paddy from State of U.P. to State of Punjab was deemed inter-State sale falling under section 6A of Central Act


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