https://www.taxtmi.com/caselaws?id=126768 The court determined that the sales in question were not import sales but local sales, holding the turnovers related to the local sales liable for assessment under the Tamil Nadu General Sales Tax Act. It concluded that there were two distinct sales: one by the foreign sellers to the assessees (an import sale) and another by the assessees to the purchasers (a local sale). The court dismissed certain petitions confirming the tax liability on local sales and remanded a specific case for further examination of the turnover for the assessment year 1962-63. en-us Wed, 19 Nov 1975 00:00:00 +0530 Fri, 04 Jan 2013 18:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126768 The court determined that the sales in question were not import sales but local sales, holding the turnovers related to the local sales liable for assessment under the Tamil Nadu General Sales Tax Act. It concluded that there were two distinct sales: one by the foreign sellers to the assessees (an import sale) and another by the assessees to the purchasers (a local sale). The court dismissed certain petitions confirming the tax liability on local sales and remanded a specific case for further examination of the turnover for the assessment year 1962-63. Case-Laws VAT and Sales Tax Wed, 19 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126768