https://www.taxtmi.com/caselaws?id=126766 The High Court allowed T.C. No. 79 of 1980, overturning the Tribunal's decision to grant exemption under the Tamil Nadu General Sales Tax Act. The case was remitted for tax recovery as there was no direct nexus between the import and sales. Conversely, T.C. No. 222 of 1980 was dismissed, affirming the Tribunal's decision to grant exemption as there was a direct connection between the import and sales. Costs were not awarded in either case. en-us Thu, 08 Nov 1990 00:00:00 +0530 Sat, 05 Jan 2013 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126766 The High Court allowed T.C. No. 79 of 1980, overturning the Tribunal's decision to grant exemption under the Tamil Nadu General Sales Tax Act. The case was remitted for tax recovery as there was no direct nexus between the import and sales. Conversely, T.C. No. 222 of 1980 was dismissed, affirming the Tribunal's decision to grant exemption as there was a direct connection between the import and sales. Costs were not awarded in either case. Case-Laws VAT and Sales Tax Thu, 08 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126766