Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1148 - HC - VAT and Sales TaxLevy of Sales Tax - Central Sale or not - sandalwood purchase made by the petitioners, in the course of inter state trade within the meaning of Section 3 of the Central Sales Tax Act - production of Form-C - Held that:- The Division Bench in the case of KARNATAKA SOAPS AND DETERGENTS LTD. VERSUS DISTRICT FOREST OFFICER, SATHYAMANGALAM AND OTHERS [2012 (11) TMI 1054 - MADRAS HIGH COURT], on remand, considered the matter afresh and held that, the sale turnover will determine whether it is local or interstate sale and the auction conducted by the Forest Department, being within the State of Tamil Nadu, the transaction is local. Merely because, the petitioner transported the goods outside the State will not bring the transaction within the ambit of the inter state sale - petition dismissed.
|