https://www.taxtmi.com/caselaws?id=152128 The Madras High Court ruled that the turnover of alleged sales by an association to its members in the course of import under the Tamil Nadu General Sales Tax Act was not taxable. The Court found that the association acted as an agent for the State Trading Corporation, with no intention to sell to its members who were not actual users of the goods. The agreements and terms of import licenses supported this conclusion, leading to the dismissal of the revenue's petitions. Each party was directed to bear their respective costs. en-us Thu, 06 Oct 1977 00:00:00 +0530 Tue, 25 Jun 2013 12:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152128 The Madras High Court ruled that the turnover of alleged sales by an association to its members in the course of import under the Tamil Nadu General Sales Tax Act was not taxable. The Court found that the association acted as an agent for the State Trading Corporation, with no intention to sell to its members who were not actual users of the goods. The agreements and terms of import licenses supported this conclusion, leading to the dismissal of the revenue's petitions. Each party was directed to bear their respective costs. Case-Laws VAT and Sales Tax Thu, 06 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152128