https://www.taxtmi.com/caselaws?id=161809 Duty drawback received by an exporter, being a refund of customs duty in money form, could not be treated as "goods" under the Tamil Nadu General Sales Tax Act, 1959, because legal tender is not goods and there was no sale of the refunded amount. The amount also could not be included in taxable turnover under section 2(r), even if connected with export activity, since export sales were exempt and the notice proceeded on an incorrect jurisdictional premise. The Madras HC therefore held that continuation of the proposed levy was unwarranted and quashed the pre-assessment notice. en-us Tue, 20 Nov 2001 00:00:00 +0530 Thu, 06 Feb 2014 18:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161809 Duty drawback received by an exporter, being a refund of customs duty in money form, could not be treated as "goods" under the Tamil Nadu General Sales Tax Act, 1959, because legal tender is not goods and there was no sale of the refunded amount. The amount also could not be included in taxable turnover under section 2(r), even if connected with export activity, since export sales were exempt and the notice proceeded on an incorrect jurisdictional premise. The Madras HC therefore held that continuation of the proposed levy was unwarranted and quashed the pre-assessment notice. Case-Laws VAT and Sales Tax Tue, 20 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161809