https://www.taxtmi.com/caselaws?id=156647 The High Court upheld the Tribunal's findings that the sales between the assessee and SPIC were intra-State sales, not covered by the exemption under section 6(2) of the Central Sales Tax Act. The Court affirmed that the goods were appropriated at Tuticorin, where they were inspected and approved by SPIC, concluding that the transactions were subject to local sales tax under the Tamil Nadu General Sales Tax Act. As a result, the revisions were dismissed, and the assessment orders were upheld. en-us Fri, 22 Mar 1991 00:00:00 +0530 Mon, 23 Sep 2013 13:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156647 The High Court upheld the Tribunal's findings that the sales between the assessee and SPIC were intra-State sales, not covered by the exemption under section 6(2) of the Central Sales Tax Act. The Court affirmed that the goods were appropriated at Tuticorin, where they were inspected and approved by SPIC, concluding that the transactions were subject to local sales tax under the Tamil Nadu General Sales Tax Act. As a result, the revisions were dismissed, and the assessment orders were upheld. Case-Laws VAT and Sales Tax Fri, 22 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156647