https://www.taxtmi.com/caselaws?id=165426 Central sales tax under the Central Sales Tax Act, 1956 applies only where goods move from one State to another within the territory of India. The court noted that Article 297 and the Maritime Zones Act, 1976 confer only limited sovereign rights over the exclusive economic zone and do not, without a valid notification, make that zone part of India's territory for this purpose. As no notification extended the Act to the exclusive economic zone, the movement of goods from Hazira to Bombay High was not treated as inter-State movement under section 3. The tax demand was therefore held to lack jurisdiction and the assessment was quashed. en-us Tue, 19 Apr 2011 00:00:00 +0530 Thu, 06 Oct 2016 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165426 Central sales tax under the Central Sales Tax Act, 1956 applies only where goods move from one State to another within the territory of India. The court noted that Article 297 and the Maritime Zones Act, 1976 confer only limited sovereign rights over the exclusive economic zone and do not, without a valid notification, make that zone part of India's territory for this purpose. As no notification extended the Act to the exclusive economic zone, the movement of goods from Hazira to Bombay High was not treated as inter-State movement under section 3. The tax demand was therefore held to lack jurisdiction and the assessment was quashed. Case-Laws VAT and Sales Tax Tue, 19 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165426