https://www.taxtmi.com/caselaws?id=331249 Goods sold and delivered within Tamil Nadu for use in manufacture there qualified for concessional tax under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959. The court treated the sale of LAB against Form XVII as complete on delivery at Ranipet, since the buyer had an additional place of business and a job-work arrangement in the State. The later movement of the manufactured product, Acid Slurry, to Mangalore did not alter the character of the original transaction, because that product was commercially distinct and moved independently of the sale. The original sale was therefore intra-State and eligible for the statutory concession. en-us Tue, 02 Aug 2016 00:00:00 +0530 Tue, 28 Mar 2017 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331249 Goods sold and delivered within Tamil Nadu for use in manufacture there qualified for concessional tax under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959. The court treated the sale of LAB against Form XVII as complete on delivery at Ranipet, since the buyer had an additional place of business and a job-work arrangement in the State. The later movement of the manufactured product, Acid Slurry, to Mangalore did not alter the character of the original transaction, because that product was commercially distinct and moved independently of the sale. The original sale was therefore intra-State and eligible for the statutory concession. Case-Laws VAT and Sales Tax Tue, 02 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331249