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Court Rules on Special Additional Duty Refund for Goods with Sales Tax Exemption in Dadra Area.

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Full Text of the Document

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....Refund of SAD - Goods are liable for sales tax but only under certain conditions the Appellant-assessee can sell the goods without payment of sales tax. An exemption from sales tax thus would not make the place of Dadra as the area where no sales tax is chargeable on sale or purchase of goods - AT....