https://www.taxtmi.com/caselaws?id=391187 The court held that sales of goods stored in bonded warehouses and sold to foreign-bound ships as "ship stores" were subject to sales tax under the West Bengal Sales Tax Acts. The sales did not qualify as "sales in the course of import" or "sales in the course of export" and were deemed amenable to state sales tax. The court affirmed that the goods were within West Bengal's territory and subject to state sales tax laws. The appeals were dismissed, upholding the imposition of sales tax on the transactions. en-us Tue, 21 Jan 2020 00:00:00 +0530 Tue, 27 Oct 2020 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391187 The court held that sales of goods stored in bonded warehouses and sold to foreign-bound ships as "ship stores" were subject to sales tax under the West Bengal Sales Tax Acts. The sales did not qualify as "sales in the course of import" or "sales in the course of export" and were deemed amenable to state sales tax. The court affirmed that the goods were within West Bengal's territory and subject to state sales tax laws. The appeals were dismissed, upholding the imposition of sales tax on the transactions. Case-Laws VAT and Sales Tax Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391187