https://www.taxtmi.com/caselaws?id=106387 The Supreme Court allowed the Department's appeal in a case concerning the levy of sales tax on sales by TISCO to Indian buyers. The Court found that the High Court had not properly considered crucial documents and failed to address the exemption under the second limb of section 5(2) of the Central Sales Tax Act, 1956. The matter was remitted back to the High Court for a fresh decision, with instructions to examine the interlinking of contracts and consider the exemption under the second limb of the Act. Parties were permitted to submit additional documents, and all contentions were left open for further review. en-us Thu, 23 Apr 2009 00:00:00 +0530 Tue, 15 Apr 2014 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106387 The Supreme Court allowed the Department's appeal in a case concerning the levy of sales tax on sales by TISCO to Indian buyers. The Court found that the High Court had not properly considered crucial documents and failed to address the exemption under the second limb of section 5(2) of the Central Sales Tax Act, 1956. The matter was remitted back to the High Court for a fresh decision, with instructions to examine the interlinking of contracts and consider the exemption under the second limb of the Act. Parties were permitted to submit additional documents, and all contentions were left open for further review. Case-Laws VAT and Sales Tax Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106387