https://www.taxtmi.com/caselaws?id=154158 The High Court of Andhra Pradesh ruled that the turnover from sales of liquor imported by the assessee, stored in a bonded warehouse, and supplied to foreign vessels for consumption after crossing the Indian border is subject to tax under the Andhra Pradesh General Sales Tax Act. The court rejected the argument that such sales should be considered in the course of export, emphasizing that goods must be received at a foreign destination to qualify as exports for tax exemption. The court dismissed the tax revision cases and allowed an appeal to the Supreme Court based on similar matters involving the same assessee. en-us Tue, 04 Oct 1983 00:00:00 +0530 Fri, 09 Aug 2013 15:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154158 The High Court of Andhra Pradesh ruled that the turnover from sales of liquor imported by the assessee, stored in a bonded warehouse, and supplied to foreign vessels for consumption after crossing the Indian border is subject to tax under the Andhra Pradesh General Sales Tax Act. The court rejected the argument that such sales should be considered in the course of export, emphasizing that goods must be received at a foreign destination to qualify as exports for tax exemption. The court dismissed the tax revision cases and allowed an appeal to the Supreme Court based on similar matters involving the same assessee. Case-Laws VAT and Sales Tax Tue, 04 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154158