https://www.taxtmi.com/caselaws?id=443745 The High Court overturned the decisions of the Assessing, Appellate, and Revisional Authorities, ruling in favor of the petitioner's claim for exemption under Section 6(2) of the Central Sales Tax Act. The Court found that the transfer of goods occurred before the endorsement to the ultimate buyer, contrary to the Authorities' interpretation. Consequently, the Court quashed the orders disallowing the exemption, allowing the petitioner to claim it under the Act. en-us Thu, 31 Aug 2023 00:00:00 +0530 Sat, 30 Sep 2023 08:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443745 The High Court overturned the decisions of the Assessing, Appellate, and Revisional Authorities, ruling in favor of the petitioner's claim for exemption under Section 6(2) of the Central Sales Tax Act. The Court found that the transfer of goods occurred before the endorsement to the ultimate buyer, contrary to the Authorities' interpretation. Consequently, the Court quashed the orders disallowing the exemption, allowing the petitioner to claim it under the Act. Case-Laws VAT and Sales Tax Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443745