https://www.taxtmi.com/manuals?id=5587 The note treats ocean-going vessel as defined by design and equipment to operate on the open sea and holds that transhippers, being designed and equipped to carry cargo to and from the high seas and often entering open waters, fall within that category; administrative practice and a government notification expanding the ambit to include all vessels, including transhippers, corroborate this inclusive classification. en-us Wed, 23 Oct 2024 14:53:00 +0530 Tue, 25 Mar 2025 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5587 The note treats ocean-going vessel as defined by design and equipment to operate on the open sea and holds that transhippers, being designed and equipped to carry cargo to and from the high seas and often entering open waters, fall within that category; administrative practice and a government notification expanding the ambit to include all vessels, including transhippers, corroborate this inclusive classification. Manuals Indian Laws Wed, 23 Oct 2024 14:53:00 +0530 https://www.taxtmi.com/manuals?id=5587