https://www.taxtmi.com/caselaws?id=150224 Purchases of groundnuts made within Tamil Nadu and later sold in inter-State transactions were held to remain part of the assessee's taxable turnover under the Tamil Nadu General Sales Tax Act. The statutory provisions were construed together, and section 15 of the Central Sales Tax Act, read with the proviso to section 4 of the State Act, was treated as providing only a later refund mechanism after payment, not as excluding the purchase turnover from assessment in the first instance. The turnover was therefore liable to be included in the taxable turnover under the State Act. en-us Tue, 11 Apr 1972 00:00:00 +0530 Fri, 10 May 2013 14:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150224 Purchases of groundnuts made within Tamil Nadu and later sold in inter-State transactions were held to remain part of the assessee's taxable turnover under the Tamil Nadu General Sales Tax Act. The statutory provisions were construed together, and section 15 of the Central Sales Tax Act, read with the proviso to section 4 of the State Act, was treated as providing only a later refund mechanism after payment, not as excluding the purchase turnover from assessment in the first instance. The turnover was therefore liable to be included in the taxable turnover under the State Act. Case-Laws VAT and Sales Tax Tue, 11 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150224