https://www.taxtmi.com/caselaws?id=329241 The court affirmed the Tribunal's decision that the sale to Bombay High constitutes an export and is not liable to Central Sales Tax (CST). It held that the Exclusive Economic Zone (EEZ) is not part of Indian territory under the CST Act, and since the Act has not been extended to the EEZ, the transaction does not fall under its purview. The court dismissed the State Government's appeal, quashed the impugned order, and also dismissed the tax appeal and civil application for stay. en-us Tue, 21 Jun 2016 00:00:00 +0530 Thu, 30 Mar 2017 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329241 The court affirmed the Tribunal's decision that the sale to Bombay High constitutes an export and is not liable to Central Sales Tax (CST). It held that the Exclusive Economic Zone (EEZ) is not part of Indian territory under the CST Act, and since the Act has not been extended to the EEZ, the transaction does not fall under its purview. The court dismissed the State Government's appeal, quashed the impugned order, and also dismissed the tax appeal and civil application for stay. Case-Laws VAT and Sales Tax Tue, 21 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329241