Point 2-sale of Fuel to International Carrier | Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 | Law Commission of India Reports | Law Library

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Report No. 61

Point 2-sale of Fuel to International Carrier

An Explanation dealing specifically with the sale of fuel to an international carrier should be inserted in section 5 of the Central Sales Tax Act, as follows:-

"Explanation:

Sale of fuel to an international carrier for the purpose of consumption in international carriage shall be deemed to occasion export of the fuel."

[Chapter 81

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956

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