https://www.taxtmi.com/caselaws?id=381417 A taxing entry for "imported items" under the Tamil Nadu General Sales Tax Act applies only when the goods are imported from outside India at the point of taxable sale in the State, and ambiguous fiscal language must be strictly construed. On the facts, earlier sales of the aircraft outside Tamil Nadu could not be counted as the first sale within the State, so the Tamil Nadu sale on 08.03.2004 was treated as the first sale. However, because the aircraft had entered Tamil Nadu only after inter-State sale from another Indian State, it was not an imported item for Entry 9 of the XI Schedule. The higher 20% levy was therefore unsustainable, and the sale attracted the lower 12% rate. en-us Wed, 29 May 2019 00:00:00 +0530 Sat, 07 Mar 2020 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381417 A taxing entry for "imported items" under the Tamil Nadu General Sales Tax Act applies only when the goods are imported from outside India at the point of taxable sale in the State, and ambiguous fiscal language must be strictly construed. On the facts, earlier sales of the aircraft outside Tamil Nadu could not be counted as the first sale within the State, so the Tamil Nadu sale on 08.03.2004 was treated as the first sale. However, because the aircraft had entered Tamil Nadu only after inter-State sale from another Indian State, it was not an imported item for Entry 9 of the XI Schedule. The higher 20% levy was therefore unsustainable, and the sale attracted the lower 12% rate. Case-Laws VAT and Sales Tax Wed, 29 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381417