https://www.taxtmi.com/caselaws?id=425765 The court allowed the appeal, holding that the movement of capital goods from the Cochin Special Economic Zone to a unit in Udaipur constituted an inter-State sale subject to Central Sales Tax. The court determined that permissions under the EXIM Policy and Customs Act did not exempt the petitioner from CST liability. Additionally, the court found the lower court's findings on the SEZ Act and the nature of the transaction to be incorrect. The appeal was allowed with no order as to costs. en-us Mon, 04 Jul 2022 00:00:00 +0530 Mon, 01 Aug 2022 09:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425765 The court allowed the appeal, holding that the movement of capital goods from the Cochin Special Economic Zone to a unit in Udaipur constituted an inter-State sale subject to Central Sales Tax. The court determined that permissions under the EXIM Policy and Customs Act did not exempt the petitioner from CST liability. Additionally, the court found the lower court's findings on the SEZ Act and the nature of the transaction to be incorrect. The appeal was allowed with no order as to costs. Case-Laws VAT and Sales Tax Mon, 04 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425765