https://www.taxtmi.com/caselaws?id=241564 The Tribunal upheld the assessment orders, determining that the transactions were local sales taxable under the Tamil Nadu General Sales Tax Act. It ruled that the movement of goods was not integral to the sale contract, resulting in the transactions being classified as local sales. The Tribunal directed the adjustment of 4% tax already paid by the State Trading Corporation against the assessee's tax liability, leaving the assessee liable for a differential tax of 1%. The appeals for the assessment years 1989-90 and 1991-92 were dismissed, along with the connected miscellaneous petitions. en-us Mon, 13 Aug 2012 00:00:00 +0530 Thu, 17 Jul 2014 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241564 The Tribunal upheld the assessment orders, determining that the transactions were local sales taxable under the Tamil Nadu General Sales Tax Act. It ruled that the movement of goods was not integral to the sale contract, resulting in the transactions being classified as local sales. The Tribunal directed the adjustment of 4% tax already paid by the State Trading Corporation against the assessee's tax liability, leaving the assessee liable for a differential tax of 1%. The appeals for the assessment years 1989-90 and 1991-92 were dismissed, along with the connected miscellaneous petitions. Case-Laws VAT and Sales Tax Mon, 13 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241564