https://www.taxtmi.com/caselaws?id=128464 The partnership firm's claim for exemption from taxation under the Madras General Sales Tax Act for specific sales in 1955-56 was disputed. The Appellate Tribunal determined that all three sales were local sales, not falling under the export exemption. The sale to Gordon Woodroffe and Co. was recognized as a sale in the course of export, while sales to Haji Abdul Wahab and Sons and Rallis India Ltd. were classified as local sales. The High Court partially allowed the revision, granting relief only for the sale to Gordon Woodroffe and Co., affirming the local sales classification for the other transactions. en-us Wed, 06 Sep 1961 00:00:00 +0530 Sat, 06 Apr 2013 10:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128464 The partnership firm's claim for exemption from taxation under the Madras General Sales Tax Act for specific sales in 1955-56 was disputed. The Appellate Tribunal determined that all three sales were local sales, not falling under the export exemption. The sale to Gordon Woodroffe and Co. was recognized as a sale in the course of export, while sales to Haji Abdul Wahab and Sons and Rallis India Ltd. were classified as local sales. The High Court partially allowed the revision, granting relief only for the sale to Gordon Woodroffe and Co., affirming the local sales classification for the other transactions. Case-Laws VAT and Sales Tax Wed, 06 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128464