https://www.taxtmi.com/caselaws?id=371379 The Court dismissed the tax appeals concerning the liability of the assessee to pay sales tax on the sale of the drug to WHO. It was held that the sale did not qualify for exemption under Section 6(3) of the CST Act as the goods did not meet the conditions for exemption. Despite recognizing the potential harsh consequences, the Court emphasized adherence to the clear provisions of the law, leading to the dismissal of the appeals. en-us Wed, 28 Nov 2018 00:00:00 +0530 Fri, 15 Feb 2019 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371379 The Court dismissed the tax appeals concerning the liability of the assessee to pay sales tax on the sale of the drug to WHO. It was held that the sale did not qualify for exemption under Section 6(3) of the CST Act as the goods did not meet the conditions for exemption. Despite recognizing the potential harsh consequences, the Court emphasized adherence to the clear provisions of the law, leading to the dismissal of the appeals. Case-Laws VAT and Sales Tax Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371379