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2008 (12) TMI 392 - SUPREME COURTIf the sales stood covered under section 3(a) and if they were not entitled to exemption under section 6(2), whether the appellant could have been taxed by the Department by invoking the proviso to section 9(1) of the CST Act, 1956? Held that:- Appeal allowed. The proviso to section 9(1) of the CST Act, 1956 is not applicable to the facts of the present case as the Assessing Officer has categorically held that all the three sales fell under section 3(a) of the CST Act, 1956. Once the said sales fall under section 3(a) then under section 9(1) the tax has got to be collected by the State of Tamil Nadu from which the movement of the goods commenced. The case of the appellant regarding subsequent sales effected during the movement of the goods stood specifically rejected both by the Assessing Officer and the FAA and, therefore, the question of taxing such sales under the proviso to section 9(1) of the CST Act, 1956 did not arise.
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