https://www.taxtmi.com/caselaws?id=243550 Contracts for finished H.D.P.E. sacks of specified description, size, lamination and logo were treated as local sales under the Tamil Nadu General Sales Tax regime because the goods acquired their contractual identity only after processing in Tamil Nadu, and the movement of fabric from Pondicherry did not establish appropriation in Pondicherry for an inter-State sale. The taxability finding was upheld in favour of the Revenue. Penalty was also attracted because the dealer was unregistered and had not disclosed turnover, but the Court treated the assessee's bona fide dispute on appropriation as a mitigating factor and reduced the penalty to 50% of the tax sought to be evaded. en-us Wed, 27 Nov 2013 00:00:00 +0530 Wed, 09 Jul 2014 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243550 Contracts for finished H.D.P.E. sacks of specified description, size, lamination and logo were treated as local sales under the Tamil Nadu General Sales Tax regime because the goods acquired their contractual identity only after processing in Tamil Nadu, and the movement of fabric from Pondicherry did not establish appropriation in Pondicherry for an inter-State sale. The taxability finding was upheld in favour of the Revenue. Penalty was also attracted because the dealer was unregistered and had not disclosed turnover, but the Court treated the assessee's bona fide dispute on appropriation as a mitigating factor and reduced the penalty to 50% of the tax sought to be evaded. Case-Laws VAT and Sales Tax Wed, 27 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243550