https://www.taxtmi.com/caselaws?id=347201 Tax authorities could not treat the import transaction as a local sale in Tamil Nadu where the records showed the goods were imported for execution of the Polavaram project in Andhra Pradesh, the customs documents and bill of entry identified the buyer, and the e-way bill supported continuous movement from Chennai to Andhra Pradesh. A Chennai address, a Chennai office, or an Import Export Code obtained in Chennai did not by themselves establish a taxable sale within Tamil Nadu. On these facts, the transaction was one occasioning import and fell within the course of import under Section 5(2) of the Central Sales Tax Act, so levy of tax and penalty as a Tamil Nadu sale was unsustainable and registration under the Tamil Nadu Value Added Tax Act, 2006 could not be compelled on that basis. en-us Thu, 03 Aug 2017 00:00:00 +0530 Fri, 06 Apr 2018 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347201 Tax authorities could not treat the import transaction as a local sale in Tamil Nadu where the records showed the goods were imported for execution of the Polavaram project in Andhra Pradesh, the customs documents and bill of entry identified the buyer, and the e-way bill supported continuous movement from Chennai to Andhra Pradesh. A Chennai address, a Chennai office, or an Import Export Code obtained in Chennai did not by themselves establish a taxable sale within Tamil Nadu. On these facts, the transaction was one occasioning import and fell within the course of import under Section 5(2) of the Central Sales Tax Act, so levy of tax and penalty as a Tamil Nadu sale was unsustainable and registration under the Tamil Nadu Value Added Tax Act, 2006 could not be compelled on that basis. Case-Laws VAT and Sales Tax Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347201