Central sales tax is not payable on the following —

CS Executive · Tax Laws and Practice · PYQS · December 2014
Central sales tax is not payable on the following —
(A) Declared goods
(B) Sold in the course of export
(C) Both (A) and (B) above
(D) None of the above.

Answer & Explanation:

Correct Answer: Option (B)

Correct answer: (B) Sold in the course of export. This answer applies to the historical law and assessment-year context of this December 2014 paper; later amendments may differ.

Topics: Central Sales Tax

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