Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Dealer's liability to pay tax - Hypothecation of goods - definition of the word “sale“ under the 1963 Act is not the same as under section 4 of the Sale of Goods Act, 1930. The definition of the word “sale“ in section 2(xxi) in the 1963 Act is very similar to section 2(g) of the Central Sales Tax Act, 1956 - transaction liable to tax - HC
Dealer's liability to pay tax - Hypothecation of goods - definition of the word “sale“ under the 1963 Act is not the same as under section 4 of the Sale of Goods Act, 1930. The definition of the word “sale“ in section 2(xxi) in the 1963 Act is very similar to section 2(g) of the Central Sales Tax Act, 1956 - transaction liable to tax - HC
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