https://www.taxtmi.com/caselaws?id=357663 The Madras HC considered whether resale turnover from polythene granules purchased under Form XVII could be treated as taxable turnover for additional sales tax. It distinguished purchases made for manufacturing use from the portion later resold, applying the separation between Section 3(3) and Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959. The resale component was not liable to be included in taxable turnover for additional sales tax under the Tamil Nadu Additional Sales Tax Act, 1979, so the levy was unsustainable to that extent. The penalty based on the same computation also could not stand and was set aside. en-us Wed, 21 Feb 2018 00:00:00 +0530 Tue, 19 Feb 2019 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357663 The Madras HC considered whether resale turnover from polythene granules purchased under Form XVII could be treated as taxable turnover for additional sales tax. It distinguished purchases made for manufacturing use from the portion later resold, applying the separation between Section 3(3) and Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959. The resale component was not liable to be included in taxable turnover for additional sales tax under the Tamil Nadu Additional Sales Tax Act, 1979, so the levy was unsustainable to that extent. The penalty based on the same computation also could not stand and was set aside. Case-Laws VAT and Sales Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357663