https://www.taxtmi.com/news?id=133 Meaning of appropriate sales tax or value added tax in notification no. 102/2007 Customs determines whether payment of tax on sale of imported goods is required to obtain exemption/refund of additional duty under section 3(5). Key issues are whether goods at a nil rate or classified as exempted goods, and goods nominally subject to VAT but exempted by notification, qualify as payment of appropriate tax, and whether relief applies only where cascading of tax actually occurs. en-us Tue, 18 Sep 2007 15:35:00 +0530 Fri, 22 Aug 2025 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=133 Meaning of appropriate sales tax or value added tax in notification no. 102/2007 Customs determines whether payment of tax on sale of imported goods is required to obtain exemption/refund of additional duty under section 3(5). Key issues are whether goods at a nil rate or classified as exempted goods, and goods nominally subject to VAT but exempted by notification, qualify as payment of appropriate tax, and whether relief applies only where cascading of tax actually occurs. News - Tue, 18 Sep 2007 15:35:00 +0530 https://www.taxtmi.com/news?id=133