https://www.taxtmi.com/caselaws?id=154270 The High Court dismissed the tax revision cases, upholding the Sales Tax Appellate Tribunal's decision. The court held that the turnovers in dispute represented sales in the course of import, making them exempt under section 5(2) of the Central Sales Tax Act. The Revenue was directed to pay the costs of the assessee, concluding the legal proceedings in favor of the party claiming exemption on the grounds of sales in the course of import. en-us Tue, 10 Apr 1984 00:00:00 +0530 Fri, 16 Aug 2013 15:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154270 The High Court dismissed the tax revision cases, upholding the Sales Tax Appellate Tribunal's decision. The court held that the turnovers in dispute represented sales in the course of import, making them exempt under section 5(2) of the Central Sales Tax Act. The Revenue was directed to pay the costs of the assessee, concluding the legal proceedings in favor of the party claiming exemption on the grounds of sales in the course of import. Case-Laws VAT and Sales Tax Tue, 10 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154270