https://www.taxtmi.com/caselaws?id=247682 Duty drawback received from the Central Government under the Customs and Central Excise Duties Drawback Rules, 1971 is not part of taxable turnover under the Tamil Nadu General Sales Tax Act, 1959 unless it has an inextricable nexus with the sale bargain between buyer and seller. A post-sale receipt arising from export of goods manufactured from duty-suffered imported materials is a third-party payment linked to export, not sale consideration, so it falls outside turnover. Where the turnover inclusion fails, any penalty based solely on that inclusion also cannot survive. en-us Fri, 15 Jul 2011 00:00:00 +0530 Sat, 04 Oct 2014 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247682 Duty drawback received from the Central Government under the Customs and Central Excise Duties Drawback Rules, 1971 is not part of taxable turnover under the Tamil Nadu General Sales Tax Act, 1959 unless it has an inextricable nexus with the sale bargain between buyer and seller. A post-sale receipt arising from export of goods manufactured from duty-suffered imported materials is a third-party payment linked to export, not sale consideration, so it falls outside turnover. Where the turnover inclusion fails, any penalty based solely on that inclusion also cannot survive. Case-Laws VAT and Sales Tax Fri, 15 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247682