https://www.taxtmi.com/highlights?id=57231 Refund of SAD - sales during pre-GST period - Sale of goods at NIL / Exempted rate of VAT - both the authorities have wrongly relied upon the decision of the Apex Court which was in respect of Notification No. 34/1998-Cus. dated 13.06.1998. Further I find that the said Notification 34/1998 has been subsequently rescinded by Notification 58/1998-Cus. dated 01.08.1998. Therefore, reliance by both the parties on a Notification which has been rescinded is not tenable in law. - AT en-us Fri, 19 Mar 2021 10:53:00 +0530 Fri, 19 Mar 2021 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57231 Refund of SAD - sales during pre-GST period - Sale of goods at NIL / Exempted rate of VAT - both the authorities have wrongly relied upon the decision of the Apex Court which was in respect of Notification No. 34/1998-Cus. dated 13.06.1998. Further I find that the said Notification 34/1998 has been subsequently rescinded by Notification 58/1998-Cus. dated 01.08.1998. Therefore, reliance by both the parties on a Notification which has been rescinded is not tenable in law. - AT Highlights Customs Fri, 19 Mar 2021 10:53:00 +0530 https://www.taxtmi.com/highlights?id=57231