Section 5 of the Central Sales Tax Act, 1956 - When is a sale or purchase of goods said to take place in the course of Import or Export - Notified Designated Indian Carrier - S.O. 2282(E) - Central Sales Tax
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Designated Indian Carrier status specified, treating certain sales as in course of import or export for central sales tax. The Central Government, under Section 5(5) of the Central Sales Tax Act, 1956, has designated Kingfisher Airlines as a designated Indian Carrier by notification S.O. 2282(E), specifying that carriage by the named carrier is to be treated for purposes of determining when a sale or purchase of goods takes place in the course of import or export under the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Designated Indian Carrier status specified, treating certain sales as in course of import or export for central sales tax.
The Central Government, under Section 5(5) of the Central Sales Tax Act, 1956, has designated Kingfisher Airlines as a designated Indian Carrier by notification S.O. 2282(E), specifying that carriage by the named carrier is to be treated for purposes of determining when a sale or purchase of goods takes place in the course of import or export under the Act.
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