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2020 (3) TMI 698 - HC - VAT and Sales TaxValuation - freight and pumping charges on the ready mix cement concrete sold by the assessee, billed separately - to be included in taxable turnover or not - HELD THAT:- Reliance can be placed in the case of M/S. LARSEN & TOUBRO LIMITED VERSUS STATE OF TAMIL NADU REP. BY THE JOINT COMMISSIONER (CT) [2019 (1) TMI 711 - MADRAS HIGH COURT] where the Tribunal committed a serious error in deciding the questions against the assessee - the issue decided in favor of assessee. Sale in the course of import exempted under section 5(2) of the Central Sales Tax Act, 1956 - HELD THAT:- The issue is covered by the decision of the Supreme Court in the case of INDURE LTD. AND ANOTHER VERSUS COMMERCIAL TAX OFFICER AND OTHERS [2010 (9) TMI 883 - SUPREME COURT] where it was held that appellant-company was entitled to claim the benefit of section 5(2) of the act in relation to the import of ms pipes from south korea - thus, the issue is covered in favour of the assessee, because the sales in course of import taken place in the course of import and was inextricably related to the import itself and therefore the same has been rightly exempted by the tribunal. Imposition of penalty under section 9(2-A) of the Central Sales Tax Act, 1956 - HELD THAT:- Since the imposition of tax itself has been set aside by the tribunal and has been upheld, consequential penalty imposed on the assessee has been rightly deleted by the tribunal. There are no merit in the present case filed by the Revenue Department - appeal dismissed.
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