https://www.taxtmi.com/caselaws?id=396171 The court ruled in favor of the petitioner, an exporter of prawn and fish, regarding the taxability of selling a Duty Entitlement Pass Book (DEPB) in different states. The court classified DEPB as specific/ascertained goods for tax purposes, determining that the transaction should be taxed in Maharashtra where the sale occurred, rather than in Tamil Nadu where the petitioner was registered. The court emphasized the significance of considering the nature of assets and the location of parties involved in deciding the appropriate state for taxation, setting aside the previous order and allowing the writ petition. en-us Fri, 01 Nov 2019 00:00:00 +0530 Wed, 19 Aug 2020 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396171 The court ruled in favor of the petitioner, an exporter of prawn and fish, regarding the taxability of selling a Duty Entitlement Pass Book (DEPB) in different states. The court classified DEPB as specific/ascertained goods for tax purposes, determining that the transaction should be taxed in Maharashtra where the sale occurred, rather than in Tamil Nadu where the petitioner was registered. The court emphasized the significance of considering the nature of assets and the location of parties involved in deciding the appropriate state for taxation, setting aside the previous order and allowing the writ petition. Case-Laws VAT and Sales Tax Fri, 01 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396171