https://www.taxtmi.com/caselaws?id=159147 The High Court held that the State of Tamil Nadu could levy Central sales tax on wire rods manufactured within the state and sold outside, despite the assessee having paid tax to Maharashtra. The court emphasized that the appropriate state for tax collection is where the goods start their movement post-sale. The court rejected the transfer of tax amounts from Maharashtra to Tamil Nadu, stating that a state cannot be compelled to reopen assessments if another state does not submit to its jurisdiction. The Tribunal's decision was overturned, restoring the assessing officer's order, allowing revisions and petitions. en-us Wed, 17 Sep 1997 00:00:00 +0530 Sat, 16 Nov 2013 14:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159147 The High Court held that the State of Tamil Nadu could levy Central sales tax on wire rods manufactured within the state and sold outside, despite the assessee having paid tax to Maharashtra. The court emphasized that the appropriate state for tax collection is where the goods start their movement post-sale. The court rejected the transfer of tax amounts from Maharashtra to Tamil Nadu, stating that a state cannot be compelled to reopen assessments if another state does not submit to its jurisdiction. The Tribunal's decision was overturned, restoring the assessing officer's order, allowing revisions and petitions. Case-Laws VAT and Sales Tax Wed, 17 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159147