https://www.taxtmi.com/caselaws?id=126771 The court held in favor of the petitioner, ruling that the sales of linotype machines to the Government of India and the Government of Punjab were exempt from sales tax under Section 5(2) of the Central Sales Tax Act, 1956, as they occasioned imports. The assessment orders imposing sales tax were deemed invalid, and the certificate proceedings for tax recovery were quashed. The court restrained the respondents from pursuing the recovery of taxes and made the rule absolute, with no order as to costs. en-us Fri, 16 Jun 1972 00:00:00 +0530 Sat, 05 Jan 2013 11:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126771 The court held in favor of the petitioner, ruling that the sales of linotype machines to the Government of India and the Government of Punjab were exempt from sales tax under Section 5(2) of the Central Sales Tax Act, 1956, as they occasioned imports. The assessment orders imposing sales tax were deemed invalid, and the certificate proceedings for tax recovery were quashed. The court restrained the respondents from pursuing the recovery of taxes and made the rule absolute, with no order as to costs. Case-Laws VAT and Sales Tax Fri, 16 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126771