Section 5 of the Central Sales Tax Act, 1956 – When is a sale or purchase of goods said to take place in course of import or export – Designated Indian carrier specified for purpose of section 5(5)

Section 5 of the Central Sales Tax Act, 1956 – When is a sale or purchase of goods said to take place in course of import or export – Designated Indian carrier specified for purpose of section 5(5)

NOTIFICATION NO. S.O. 2710(E), DATED 4-11-2010

In exercise of the powers conferred by sub-section (5) of section 5 of the Central Sales Tax Act, 1956 (74 of 1956), the Central Government hereby specifies Spicejet for declaration as “designated Indian carrier” for the purpose of the said sub-section of section 5.