We take 4% SAD refund on selling imported goods by charging either VAT or CST (as the case may be) The same goods are exempt from sales tax in particular state i.e. maharashtra, now my question is can SAD refund be taken if that product is imported in maharashtra and sold in the same state without charging sales tax (as it is exempt) ?
In short my question is, is it mandatory to charge sales tax (VAT/CST) to get SAD refund ?