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1986 (7) TMI 125 - SC - VAT and Sales TaxWhether the sales in question were within the state of Tamil Nadu and as such subject to tax under the Tamil Nadu General Sales Tax Act, 1959? Held that:- The goods were within the State of Tamil Nadu in case of ascertained goods at the time when the contract of sale was made and in case of unascertained goods at the time of their appropriation to the contract by the seller, sale must be deemed to be within the State of Tamil Nadu. Therefore, Shri M.M. Abdul Kader, learned counsel for the respondents was right that under Section 2(n) of the Act read with explanation 3, these sales were within the State. Under sub-section (2), sub-clauses (a) and (b) of Section 4 of the Central Sales Tax Act, 1956, the sale of goods in question shall be deemed to have taken place inside the State because the contract of sale of ascertained goods was made within the territory of Tamil Nadu and furthermore in case of unascertained goods appropriation had taken place in that State in terms of clause (b) of sub-section (2) of Section 4 of the Central Sales Tax Act, 1956. There is no question of sale taking place in course of export or import under Section 5 in this case. From that point of view the amendment introduced by Act 103 of 1976 by incorporating in clause (ab) of Section 2 of the Central Sales tax Act, 1956 does not affect the position. Appeal dismissed.
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