https://www.taxtmi.com/caselaws?id=154075 The High Court held that the sum of Rs. 14,500 realized from the sale of a car was subject to tax under the Tamil Nadu General Sales Tax Act, 1959. The Court found that the Tribunal's decision, which relied on a Supreme Court precedent, was contrary to the principle established in the State of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Company case. The Court emphasized that all sales transactions conducted in the course of business, regardless of the nature of the items sold, were subject to tax. Consequently, the Court allowed the tax case, setting aside the Tribunal's order and reinstating that of the appellate authority. en-us Fri, 15 Jul 1983 00:00:00 +0530 Tue, 06 Aug 2013 16:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154075 The High Court held that the sum of Rs. 14,500 realized from the sale of a car was subject to tax under the Tamil Nadu General Sales Tax Act, 1959. The Court found that the Tribunal's decision, which relied on a Supreme Court precedent, was contrary to the principle established in the State of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Company case. The Court emphasized that all sales transactions conducted in the course of business, regardless of the nature of the items sold, were subject to tax. Consequently, the Court allowed the tax case, setting aside the Tribunal's order and reinstating that of the appellate authority. Case-Laws VAT and Sales Tax Fri, 15 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154075