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2021 (3) TMI 797 - MADRAS HIGH COURTClassification of sale - Inter state sale or local sale - whether the transaction of purchase of cotton between the respondent Mill and one Maharashtra State Co-opertive Cotton Growers Marketing Federation Ltd., Bombay is inter state sale or local sale by reason of delivery of goods, after payment of entire sale consideration within Tamil Nadu - HELD THAT:- The issue involved in this case is squarely covered by the decision of the Hon'ble Division Bench of this Court in the case of THE STATE OF TAMIL NADU REPRESENTED VERSUS TVL. ANNAMALAIAR MILLS LTD [2015 (12) TMI 468 - MADRAS HIGH COURT] where it was held that Tamil Nadu Sales Tax Appellate Tribunal, after verifying the facts stated by the assessee, in the light of the documents referred to above and by applying the principles laid down by the Hon'ble Supreme Court in South India Viscose Ltd v. State of Tamil Nadu, reported in [1981 (7) TMI 204 - SUPREME COURT OF INDIA] and also by applying the view of the TNTST, Chennai in the cases, was of the firm view that the transaction cannot be considered as local sale, but only as inter state purchase and the same was not liable to tax under the TNGST Act 1959 at the point of last purchase in the State and accordingly allowed all the five appeals. Petition dismissed.
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