https://www.taxtmi.com/caselaws?id=155156 Retrospective deletion of Rule 6(b) of the Tamil Nadu General Sales Tax Rules barred deduction of excise duty from turnover, so the claim for exclusion failed. Sales of imported goods by the assessee to local buyers were treated as separate domestic transactions, not sales in the course of import under section 5(2) of the Central Sales Tax Act, because the import was not occasioned by the later sale and there was no privity between the local buyer and the foreign seller; the exemption claim therefore failed. Item 41 of the First Schedule was confined to machinery properly regarded as electrical goods, so motor generator welding sets, mobile arc welding generators and similar machinery did not qualify for single-point tax and fell under the general multi-point rate. en-us Wed, 08 Aug 1984 00:00:00 +0530 Sat, 31 Aug 2013 17:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155156 Retrospective deletion of Rule 6(b) of the Tamil Nadu General Sales Tax Rules barred deduction of excise duty from turnover, so the claim for exclusion failed. Sales of imported goods by the assessee to local buyers were treated as separate domestic transactions, not sales in the course of import under section 5(2) of the Central Sales Tax Act, because the import was not occasioned by the later sale and there was no privity between the local buyer and the foreign seller; the exemption claim therefore failed. Item 41 of the First Schedule was confined to machinery properly regarded as electrical goods, so motor generator welding sets, mobile arc welding generators and similar machinery did not qualify for single-point tax and fell under the general multi-point rate. Case-Laws VAT and Sales Tax Wed, 08 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155156