https://www.taxtmi.com/caselaws?id=159880 The Madras High Court ruled in favor of the petitioner, overturning the Sales Tax Appellate Tribunal's decision. The Court held that the exclusion of turnover value for the assessment year 1980-81 was justified as the transactions constituted second sales in the course of inter-State trade. Emphasizing the importance of the movement of goods across States, the Court clarified that the actual transfer of property need not occur in the same State. The petitioner's entitlement to exemption under section 6(2) of the Central Sales Tax Act for the second sale was upheld, leading to the Tribunal's decision being set aside with no costs incurred. en-us Thu, 07 Aug 1997 00:00:00 +0530 Tue, 03 Dec 2013 15:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159880 The Madras High Court ruled in favor of the petitioner, overturning the Sales Tax Appellate Tribunal's decision. The Court held that the exclusion of turnover value for the assessment year 1980-81 was justified as the transactions constituted second sales in the course of inter-State trade. Emphasizing the importance of the movement of goods across States, the Court clarified that the actual transfer of property need not occur in the same State. The petitioner's entitlement to exemption under section 6(2) of the Central Sales Tax Act for the second sale was upheld, leading to the Tribunal's decision being set aside with no costs incurred. Case-Laws VAT and Sales Tax Thu, 07 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159880