https://www.taxtmi.com/caselaws?id=211413 Sales tax liability under the Tamil Nadu General Sales Tax Act attached to the dealer on turnover, and non-collection from the purchaser did not by itself displace that statutory obligation. At the same time, the Government order providing for deferment of sales tax for the film city project had not been examined for its scope and effect by the fact-finding authorities, even though it was relevant to the disputed sales. The matter therefore required reconsideration in light of the deferment scheme, and the tax demand was remitted for fresh consideration. en-us Tue, 16 Nov 2010 00:00:00 +0530 Thu, 15 Mar 2012 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211413 Sales tax liability under the Tamil Nadu General Sales Tax Act attached to the dealer on turnover, and non-collection from the purchaser did not by itself displace that statutory obligation. At the same time, the Government order providing for deferment of sales tax for the film city project had not been examined for its scope and effect by the fact-finding authorities, even though it was relevant to the disputed sales. The matter therefore required reconsideration in light of the deferment scheme, and the tax demand was remitted for fresh consideration. Case-Laws VAT and Sales Tax Tue, 16 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211413