SALES TAX APPEALS NOS.H-82/2000/6261, DECIDED ON 13TH APRIL, 2004. versus A.S. JAFFERY
Section 13, Sixth Schedule, Entry No. 4 Exemption Clock Seed Demand for sales tax on local supply of imported Clover Seed, which was exempted from sales tax. The supply of such goods did not fall under the taxable supply scope at all stages of the Sales Tax Act, 1990, and market mechanisms, which are exempt from the payment of sales tax under Section 13 of the Sales Tax Act. In 1990 and thereafter, such goods went beyond the scope of Section 3 (1) of the Sales Tax Act, 1990, which was outside the terms of the Sales Tax, in which case the demand of sales tax from the Appellant is not valid. Was. The law passed and the appellate tribunal set it aside
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