https://www.taxtmi.com/highlights?id=67493 Disallowance of exemption under Section 5(2) of the CST - high sea sales - disallowance on the ground that same was not supported by documentary evidence - Bill of lading is not the only way of transfer of title and it can also be done by even handing over the Bill of Lading to the customers. - Claim of assessee allowed - HC en-us Thu, 05 Jan 2023 11:55:48 +0530 Thu, 05 Jan 2023 11:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67493 Disallowance of exemption under Section 5(2) of the CST - high sea sales - disallowance on the ground that same was not supported by documentary evidence - Bill of lading is not the only way of transfer of title and it can also be done by even handing over the Bill of Lading to the customers. - Claim of assessee allowed - HC Highlights VAT and Sales Tax Thu, 05 Jan 2023 11:55:48 +0530 https://www.taxtmi.com/highlights?id=67493