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2018 (1) TMI 92 - HC - VAT and Sales TaxSales effected to exporters in the auction center - exemption u/s 5(3) of the CST Act, 1956 - rejection on the ground that they have not complied with G.O.Ms.876 dated 29.07.1982 - Held that: - Identical issue decided in the case of M/s. The United Nilgiri Tea Estates Co. Ltd., M/s. Stanes Amalgamated Versus The Commercial Tax Officer (FAC), The State of Tamil Nadu [2017 (12) TMI 689 - MADRAS HIGH COURT], where it was held that the production of certificates as per the notification dated 29.07.1982, would be required only in cases where the tea brokers are not registered - The petitioner is a registered dealer on the file of the first respondent and also on the file of the Commercial Tax Officer, Coonoor. M/s.Tea Serve issued certificates to the petitioner as to the nature of sale effected and payment of tax made to the sales tax authorities. The matter is remanded to the first respondent for redoing the assessment in accordance with law - petition allowed by way of remand.
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