https://www.taxtmi.com/caselaws?id=160613 The Court dismissed the tax revision cases, rejecting the petitioner's argument that the sales were not exigible to tax under the Andhra Pradesh General Sales Tax Act (APGST Act) or the Central Sales Tax Act (CST Act). The Court held that the sales did not qualify as exports as the goods were delivered to customers within India and used in fishing operations on the high seas. Therefore, the sales were deemed taxable under the APGST and CST Acts. The petitioner's contentions were not accepted, and the petition was dismissed without costs. en-us Fri, 02 Feb 2001 00:00:00 +0530 Fri, 20 Dec 2013 17:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160613 The Court dismissed the tax revision cases, rejecting the petitioner's argument that the sales were not exigible to tax under the Andhra Pradesh General Sales Tax Act (APGST Act) or the Central Sales Tax Act (CST Act). The Court held that the sales did not qualify as exports as the goods were delivered to customers within India and used in fishing operations on the high seas. Therefore, the sales were deemed taxable under the APGST and CST Acts. The petitioner's contentions were not accepted, and the petition was dismissed without costs. Case-Laws VAT and Sales Tax Fri, 02 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160613