https://www.taxtmi.com/caselaws?id=371011 The court upheld the Tribunal's decision, granting the assessee exemption under Section 5(2) of the CST Act. The court rejected the Revenue's arguments regarding stamping of documents, import completion, and customs frontiers, affirming that the sales were in the course of import and not subject to local tax. The court held that sales to a Special Economic Zone unit and those cleared through customs frontiers were eligible for exemption. The Revenue's revisions were dismissed, and the court ruled in favor of the assessee, confirming their eligibility for exemption under Section 5(2) of the CST Act. en-us Tue, 23 Oct 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371011 The court upheld the Tribunal's decision, granting the assessee exemption under Section 5(2) of the CST Act. The court rejected the Revenue's arguments regarding stamping of documents, import completion, and customs frontiers, affirming that the sales were in the course of import and not subject to local tax. The court held that sales to a Special Economic Zone unit and those cleared through customs frontiers were eligible for exemption. The Revenue's revisions were dismissed, and the court ruled in favor of the assessee, confirming their eligibility for exemption under Section 5(2) of the CST Act. Case-Laws VAT and Sales Tax Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371011