https://www.taxtmi.com/caselaws?id=150716 The disputed turnover was determined to be inter-State sales of automobile parts, subject to the Central Sales Tax Act. The Tribunal upheld the levy on the turnover at rates applicable under the Madras General Sales Tax Act. The Tribunal rejected the revenue's argument for independent levy under the Central Sales Tax Act in the absence of C forms. The Tribunal found the earlier decision to tax at lower rates erroneous under the amended Central Sales Tax Act. The matter of exemption under section 10 of the amending Act was remitted for further consideration to establish eligibility. The judgment emphasized proper consideration of exemption claims and the impact of the amendment on turnover assessment. en-us Mon, 23 Apr 1973 00:00:00 +0530 Tue, 21 May 2013 17:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150716 The disputed turnover was determined to be inter-State sales of automobile parts, subject to the Central Sales Tax Act. The Tribunal upheld the levy on the turnover at rates applicable under the Madras General Sales Tax Act. The Tribunal rejected the revenue's argument for independent levy under the Central Sales Tax Act in the absence of C forms. The Tribunal found the earlier decision to tax at lower rates erroneous under the amended Central Sales Tax Act. The matter of exemption under section 10 of the amending Act was remitted for further consideration to establish eligibility. The judgment emphasized proper consideration of exemption claims and the impact of the amendment on turnover assessment. Case-Laws VAT and Sales Tax Mon, 23 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150716