https://www.taxtmi.com/caselaws?id=157612 A last-purchase levy under the Tamil Nadu General Sales Tax Act applies only where the purchaser's liability within the State is supported by clear evidence. The article explains that export-linked turnover from purchases made in Tamil Nadu was treated as taxable because the foreign-sale contract was separate, the petitioners were the actual exporters, and the record did not show transfer of shipping documents only after customs clearance. By contrast, the Cochin Port consignment could not be included in last-purchase turnover because there was no reliable evidence of a Tamil Nadu purchase and the factual basis for the State levy was absent. The result was partial relief through exclusion of that shipment from tax. en-us Mon, 22 Jul 1991 00:00:00 +0530 Tue, 08 Oct 2013 16:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157612 A last-purchase levy under the Tamil Nadu General Sales Tax Act applies only where the purchaser's liability within the State is supported by clear evidence. The article explains that export-linked turnover from purchases made in Tamil Nadu was treated as taxable because the foreign-sale contract was separate, the petitioners were the actual exporters, and the record did not show transfer of shipping documents only after customs clearance. By contrast, the Cochin Port consignment could not be included in last-purchase turnover because there was no reliable evidence of a Tamil Nadu purchase and the factual basis for the State levy was absent. The result was partial relief through exclusion of that shipment from tax. Case-Laws VAT and Sales Tax Mon, 22 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157612