HC: Sandal-wood procured under e-auction intended for movement to SEZ, an inter-state 'zero-rated' supply

Kerala HC holds that purchase of sandal-wood from Forest Department by way of e-auction by assessee, located in SEZ, constitutes a “zero-rated tax supply”; Rejects Revenue’s argument that, supply of goods is completed at Forest Department located in Kerala and subject-sales is an intra-state transaction, refers to Section 10(1) of IGST Act, states that “place of supply of goods shall be the location of the goods at the time at which the movement of...