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CST won't accrue to that State where BrahMos Missile was stored only for warhead integration

January 17, 2017[2017] 78 taxmann.com 113 (Bombay)
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CST: Assessee a joint venture between Russia and India that provided Brahmos cruise missiles to Indian Armed Forces would not be liable to pay sales tax to Maharashtra government as missile was manufactured bv assessee at its Hyderabad unit and there was merely branch transfer of missiles between Nagpur and Hyderabad for their warhead integration

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