https://www.taxtmi.com/caselaws?id=243499 Coffee sold in Tamil Nadu was treated as the assessee's own agricultural produce from its Kerala estate, proved through sale records and invoices and moved by stock transfer. Because the earlier constitutional ruling had already invalidated the words "within the State" in section 2(r) of the Tamil Nadu General Sales Tax Act as discriminatory and inconsistent with Articles 301 and 304, exemption could not be refused merely on the ground that the produce originated outside Tamil Nadu. The assessment revision was therefore set aside and the appellate relief in favour of the assessee was restored. en-us Fri, 29 Nov 2013 00:00:00 +0530 Mon, 03 Feb 2014 08:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243499 Coffee sold in Tamil Nadu was treated as the assessee's own agricultural produce from its Kerala estate, proved through sale records and invoices and moved by stock transfer. Because the earlier constitutional ruling had already invalidated the words "within the State" in section 2(r) of the Tamil Nadu General Sales Tax Act as discriminatory and inconsistent with Articles 301 and 304, exemption could not be refused merely on the ground that the produce originated outside Tamil Nadu. The assessment revision was therefore set aside and the appellate relief in favour of the assessee was restored. Case-Laws VAT and Sales Tax Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243499