https://www.taxtmi.com/caselaws?id=101340 Declared goods sold in the course of inter-State trade attracted refund of State sales tax where Central sales tax had been paid on those transactions. The statutory scheme under the Central Sales Tax Act, the Tamil Nadu General Sales Tax Act and the relevant rules required the refund to be made to the dealer effecting the inter-State sale. The later amendment to section 15(b) was treated as confirming that construction, so the refund claim was upheld. en-us Tue, 26 Oct 1976 00:00:00 +0530 Wed, 15 Jan 2014 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101340 Declared goods sold in the course of inter-State trade attracted refund of State sales tax where Central sales tax had been paid on those transactions. The statutory scheme under the Central Sales Tax Act, the Tamil Nadu General Sales Tax Act and the relevant rules required the refund to be made to the dealer effecting the inter-State sale. The later amendment to section 15(b) was treated as confirming that construction, so the refund claim was upheld. Case-Laws VAT and Sales Tax Tue, 26 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101340