Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1972 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1972 (9) TMI 108 - SC - VAT and Sales TaxWhether the sales made locally of yarn transferred to the Madras State from the stocks of yarn in the States of Andhra Pradesh and Kerala in respect of which sales tax had already been charged as inter-State sales are again liable to tax as first sales in the State of Madras? Held that:- Appeal dismissed. Whether the provisions of section 15 makes an inroad into the texture of the local law, so that section 6 of the local Act will have to be read subject to and in conformity with the provisions of section 15 and the policy underlining that section and whether section 6 will be inapplicable to sales of declared goods, need not be considered in this case because we are clearly of the view that the sales of cotton yarn sold to the branches of the respondent in Andhra Pradesh and Kerala, though they were inter-State sales of declared goods, were the first sales inside the State of Tamil Nadu and that being so, if those goods are transferred to Madras and sold in Madras, they are exempt from being taxed again since they have already been subjected to tax on the first sale inside the State. We are, therefore, in agreement with the conclusions of the Madras High Court.
|