https://www.taxtmi.com/caselaws?id=263790 Imported goods did not qualify for the exemption under Notification No. 34/98-Cus. because the proviso applied only where the goods were sold from a place where no tax was chargeable on sale or purchase. The Court read sections 3 and 7 of the Delhi Sales Tax Act, 1975 with Entry 67 of the Third Schedule and treated the goods as tax-free goods, meaning no sales tax was in fact chargeable on their sale. A mere exemption from tax was not enough to avoid the notification condition, so the importer could not claim the benefit and the Revenue succeeded. en-us Fri, 04 Sep 2015 00:00:00 +0530 Fri, 24 Aug 2018 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263790 Imported goods did not qualify for the exemption under Notification No. 34/98-Cus. because the proviso applied only where the goods were sold from a place where no tax was chargeable on sale or purchase. The Court read sections 3 and 7 of the Delhi Sales Tax Act, 1975 with Entry 67 of the Third Schedule and treated the goods as tax-free goods, meaning no sales tax was in fact chargeable on their sale. A mere exemption from tax was not enough to avoid the notification condition, so the importer could not claim the benefit and the Revenue succeeded. Case-Laws Customs Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263790