Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2009 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (11) TMI 873 - MADRAS HIGH COURTDisallowance of the exemption from tax on the turnover and levying tax at the rate of 10 per cent as outright inter-State sales in the absence of C form, by an order dated May 7, 1980 Held that:- The comparison of the orders placed by Rallis India Limited, Bombay, to the Cochin Branch or to the appellant's factory at Ooty does not make any link between the despatches regularly carried out by the appellant's factory. For example in the month of August 13 despatches were effected, in September 22 despatches were made, in October 5 despatches were made, in November 14 despatches were made, in December 4 despatches were made, in January 11 despatches were made, in February 5 despatches were made and in March 5 despatches were made. Thus there is no consistency or link between the export made by Rallis India Limited and the despatches of goods carried out by the appellant's company. The set of facts held for the 'year', from the foregoing analysis is the similar one as decided by the High Court of Madras in the case of Rallis India Limited v. State of Tamil Nadu [1990 (9) TMI 336 - MADRAS HIGH COURT]. the Department has not made out any case to interfere with the well-considered order of the Tribunal. Appeal dismissed.
|