https://www.taxtmi.com/caselaws?id=164763 The court ruled in favor of the petitioner, setting aside the show-cause notice issued under the Mizoram Value Added Tax Act, 2005. The court determined that the transaction involving the supply of materials from the petitioner's factory in Meghalaya to Mizoram constituted an inter-State sale under the Central Sales Tax Act, 1956. As the goods were ordered from the petitioner's registered office in Assam and transported to Mizoram, the court found the petitioner exempt from VAT under section 40 of the Mizoram VAT Act, 2005, and not liable for double taxation. en-us Wed, 21 Oct 2009 00:00:00 +0530 Wed, 29 Oct 2014 19:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164763 The court ruled in favor of the petitioner, setting aside the show-cause notice issued under the Mizoram Value Added Tax Act, 2005. The court determined that the transaction involving the supply of materials from the petitioner's factory in Meghalaya to Mizoram constituted an inter-State sale under the Central Sales Tax Act, 1956. As the goods were ordered from the petitioner's registered office in Assam and transported to Mizoram, the court found the petitioner exempt from VAT under section 40 of the Mizoram VAT Act, 2005, and not liable for double taxation. Case-Laws VAT and Sales Tax Wed, 21 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164763