https://www.taxtmi.com/caselaws?id=391673 A works contract placed on the head office and falling within the inter-State sales tax framework was outside the Tamil Nadu VAT exemption mechanism unless the statutory conditions for local supply were satisfied. On that basis, refusal to issue the Form S exemption certificate was justified, and the recipient was not bound to deduct tax under the Tamil Nadu VAT law. Amounts already deducted and remitted could still be pursued by way of refund from the Commercial Tax Department. en-us Thu, 19 Dec 2019 00:00:00 +0530 Tue, 04 Feb 2020 08:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391673 A works contract placed on the head office and falling within the inter-State sales tax framework was outside the Tamil Nadu VAT exemption mechanism unless the statutory conditions for local supply were satisfied. On that basis, refusal to issue the Form S exemption certificate was justified, and the recipient was not bound to deduct tax under the Tamil Nadu VAT law. Amounts already deducted and remitted could still be pursued by way of refund from the Commercial Tax Department. Case-Laws VAT and Sales Tax Thu, 19 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391673