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    <title>DOES VAT APPLIES IN HIGH SEAS SALE BASIS</title>
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    <description>VAT and local sales tax do not apply to imports or exports treated as outside State taxing power; transfers of title by transfer of documents before customs clearance are deemed sales in the course of import and fall within the exemption under Section 5(2) of the Central Sales Tax Act.</description>
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      <law>VAT / Sales Tax</law>
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