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<h1>Goods not leaving factory premises: No tax liability under Central Sales Tax Act</h1> The Madras High Court upheld the decision of the Tamil Nadu Sales Tax Appellate Tribunal, ruling that there was no tax liability under the Central Sales ... - The Madras High Court dismissed the petition challenging the Tamil Nadu Sales Tax Appellate Tribunal's decision regarding the turnover of dies and tools, stating that there is no tax liability under the Central Sales Tax Act as the goods did not leave the factory premises. The court found the Tribunal's decision to be correct and dismissed the revision.
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