https://www.taxtmi.com/caselaws?id=299023 Concessional tax on sales to Lakshadweep is available only when the statutory conditions under the KVAT Act and Rules are satisfied, including Form No. 42 and a shipping bill or similar document attested by Port authorities. An Application to Export was not treated as an equivalent document, and the materials did not establish actual movement of goods to Lakshadweep or certification of the purchaser as a registered dealer by the Administrator, so the concession was not available. A further deduction for damaged goods required supporting records such as ledgers or books of account; absent such substantiation, no additional deduction was warranted. en-us Mon, 19 Oct 2020 00:00:00 +0530 Fri, 04 Mar 2022 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299023 Concessional tax on sales to Lakshadweep is available only when the statutory conditions under the KVAT Act and Rules are satisfied, including Form No. 42 and a shipping bill or similar document attested by Port authorities. An Application to Export was not treated as an equivalent document, and the materials did not establish actual movement of goods to Lakshadweep or certification of the purchaser as a registered dealer by the Administrator, so the concession was not available. A further deduction for damaged goods required supporting records such as ledgers or books of account; absent such substantiation, no additional deduction was warranted. Case-Laws VAT and Sales Tax Mon, 19 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299023