https://www.taxtmi.com/caselaws?id=287641 The High Court, in a case concerning the assessment of sales tax on transactions with Nepal parties under the Bihar Sales Tax Act, ruled in favor of the petitioner. The court held that the transactions were exempt from sales tax under Article 286(1)(b) of the Constitution, as they were integral to the export process. The court emphasized that the sale and export activities were interconnected, leading to the delivery of goods for export to Nepal parties. The High Court set aside the assessment order, remanding the case for a fresh assessment in line with the judgment and granting the petitioner exemption from sales tax without costs. en-us Fri, 22 Mar 1963 00:00:00 +0530 Fri, 24 Apr 2020 12:15:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287641 The High Court, in a case concerning the assessment of sales tax on transactions with Nepal parties under the Bihar Sales Tax Act, ruled in favor of the petitioner. The court held that the transactions were exempt from sales tax under Article 286(1)(b) of the Constitution, as they were integral to the export process. The court emphasized that the sale and export activities were interconnected, leading to the delivery of goods for export to Nepal parties. The High Court set aside the assessment order, remanding the case for a fresh assessment in line with the judgment and granting the petitioner exemption from sales tax without costs. Case-Laws VAT and Sales Tax Fri, 22 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287641