Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 1319 - HC - VAT and Sales TaxLevy of Sales Tax - Fried Gram - exempt sale or not - applicability of Entry 68 of Schedule 4 of the TNVAT Act - HELD THAT:- The rates of taxes shall be at the rate applicable inside the appropriate State and Sales Tax Act of the State - Since the appropriate tax is nil, in view of sub-section 2 of Section 8 of CST Act, the inter-State sale of Fried Gram does not attract sales tax. It is repeatedly held by the Honourable Supreme Court in various judgments that the sale or purchase of any goods is exempted from tax generally under Sales Tax Law of the appropriate State that the rate of tax payable is in respect of the turn over of goods under this Act. The finding of the Assessing Authority that the inter-State sales of Fried Gram are liable for tax is not sustainable, in view of exemption granted under Entry 68 of TNVAT Act - Petition allowed.
|