Bombay High Court Allows Sales Tax Reference on Levy of Purchase Tax on Inter-State Purchases of Raw Materials Used in Manufacture of Exported Goods. The court framed a question of law regarding the applicability of Section 8(3)(b) of the Central Sales Tax Act, 1956 to inter-State purchases of raw materials used in exports.
21 Nov 2025The applicant, M/s. Duphar Interfran Ltd., is a company engaged in the manufacture of pharmaceutical products. It purchased raw materials from outside...
