100% EOU, SAD 4% OR 2% CST, WHICH IS APPLICABLE IN DTA SALE.

100% EOU, SAD 4% OR 2% CST, WHICH IS APPLICABLE IN DTA SALE. https://www.taxtmi.com/forum/issue?id=109158 Dispute over whether SAD or CST applies to DTA sales by a 100% EOU where the buyer furnishes a 'C' form. One view: CST paid under 'C' form obviates SAD liability and only CST is payable. Alternate view: the statutory higher levy principle permits charging SAD where it exceeds CST. The issue implicates the interaction of excise, VAT and customs levy rules and is the subject of cited administrative decision authority. en-us Sat, 12 Sep 2015 16:25:06 +0530 Thu, 23 Jan 2025 15:56:45 +0530 TaxTMI RSS Generator 100% EOU, SAD 4% OR 2% CST, WHICH IS APPLICABLE IN DTA SALE. https://www.taxtmi.com/forum/issue?id=109158 Dispute over whether SAD or CST applies to DTA sales by a 100% EOU where the buyer furnishes a 'C' form. One view: CST paid under 'C' form obviates SAD liability and only CST is payable. Alternate view: the statutory higher levy principle permits charging SAD where it exceeds CST. The issue implicates the interaction of excise, VAT and customs levy rules and is the subject of cited administrative decision authority. Discussion-Forum Central Excise Sat, 12 Sep 2015 16:25:06 +0530 https://www.taxtmi.com/forum/issue?id=109158