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2017 (11) TMI 466 - MADRAS HIGH COURT
Levy of tax - inter-State purchase of Iron sheets into pipes in the State of Tamil Nadu - job-work - exemption under sub-section (a) of section 38 of the TNGST Act 1959 - Held that: - Decision in the case of The State of Tamil Nadu v. M/s.Sun Paper Mill Ltd. [2009 (2) TMI 750 - MADRAS HIGH COURT], is squarely applicable to the case on hand, where it was held that Stoppage and conversion do not make the transaction a local sale. After taking into consideration the facts involved, we are of the view that the transaction involved is only an inter-State sale - revision dismissed - decided against Revenue.