https://www.taxtmi.com/caselaws?id=150817 The High Court held that the sales of ship-stores procured from foreign countries and delivered to vessels bound for foreign destinations were exigible to tax under the Andhra Pradesh General Sales Tax Act, 1957. The court determined that the sales did not qualify as sales in the course of import or export of goods out of the territory of India, as they took place within the state and did not have a foreign destination for import or export. Therefore, the petitioners' claim for exemption from tax was dismissed, and the tax on the sales of ship-stores was upheld. en-us Tue, 12 Feb 1974 00:00:00 +0530 Thu, 23 May 2013 11:20:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150817 The High Court held that the sales of ship-stores procured from foreign countries and delivered to vessels bound for foreign destinations were exigible to tax under the Andhra Pradesh General Sales Tax Act, 1957. The court determined that the sales did not qualify as sales in the course of import or export of goods out of the territory of India, as they took place within the state and did not have a foreign destination for import or export. Therefore, the petitioners' claim for exemption from tax was dismissed, and the tax on the sales of ship-stores was upheld. Case-Laws VAT and Sales Tax Tue, 12 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150817