https://www.taxtmi.com/caselaws?id=329241 Goods supplied from Hazira to Bombay High in the Exclusive Economic Zone did not amount to an inter-State sale under the Central Sales Tax Act because Bombay High was treated as outside a State's territory, and the Maritime Zones Act's deeming fiction operated only when the relevant enactment was extended by notification. In the absence of any notification extending the Central Sales Tax Act to the Exclusive Economic Zone, the statutory movement requirement from one State to another was not satisfied, so the transaction was not exigible to Central Sales Tax. 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 Goods supplied from Hazira to Bombay High in the Exclusive Economic Zone did not amount to an inter-State sale under the Central Sales Tax Act because Bombay High was treated as outside a State's territory, and the Maritime Zones Act's deeming fiction operated only when the relevant enactment was extended by notification. In the absence of any notification extending the Central Sales Tax Act to the Exclusive Economic Zone, the statutory movement requirement from one State to another was not satisfied, so the transaction was not exigible to Central Sales Tax. Case-Laws VAT and Sales Tax Tue, 21 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329241