https://www.taxtmi.com/caselaws?id=337836 Exemption from Special Additional Duty of customs could not be denied where the importer was a registered trader and the imported goods were sold as such to manufacturers, with the record showing sales tax compliance on relevant transactions. The documentary evidence, including invoices, sales tax registration and material showing tax charged on some sales, was not properly appreciated below, and the mere fact that some clearances were made against Form ST-XI did not by itself take the sales outside the taxing net. On that basis, the notification benefit was upheld and the SAD demand could not stand. en-us Thu, 29 Dec 2016 00:00:00 +0530 Fri, 09 Feb 2018 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337836 Exemption from Special Additional Duty of customs could not be denied where the importer was a registered trader and the imported goods were sold as such to manufacturers, with the record showing sales tax compliance on relevant transactions. The documentary evidence, including invoices, sales tax registration and material showing tax charged on some sales, was not properly appreciated below, and the mere fact that some clearances were made against Form ST-XI did not by itself take the sales outside the taxing net. On that basis, the notification benefit was upheld and the SAD demand could not stand. Case-Laws Customs Thu, 29 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337836