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VAT - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Inter-state sale or local sale - The reason given by the learned ...


High Court Challenges Tribunal's Ruling on Inter-State Sales Between Chennai-Based Firms Under Central Sales Tax Act Section 3(a.

October 7, 2020

Case Laws     VAT and Sales Tax     HC

Inter-state sale or local sale - The reason given by the learned Tribunal in its impugned order cannot be appreciated, that merely because the two parties viz., the Assessee M/s.National Engineering and M/s.Baynee Industries were located within the State of Tamil Nadu at Chennai, no inter-State sales could have taken place - this view taken by Tribunal also against the well established principles of inter- State Sales as envisaged under Section 3(a) of the CST Act, 1956. - HC

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