In the light of the legal position stated hereinabove it is very clear that no tax on the sale or purchase of 52 goods can be imposed by any State when the transaction of sale or purchase takes place in the course of import of goods into or export of the goods out of the territory of India.
| Rank | Students | Marks |
|---|---|---|
| #1 |
Erin Gonzales |
250/300 |
| #2 |
Erin Gonzales |
220/300 |
| #3 |
Erin Gonzales |
200/300 |
| #4 |
Erin Gonzales |
150/300 |