https://www.taxtmi.com/caselaws?id=397193 Tax jurisdiction over DEPB pass book sales turned on the situs of the transaction and the territorial limits of the Tamil Nadu VAT law. The DEPB entitlement was granted, delivered, and the transfer completed in Maharashtra, and VAT had already been paid there; on that basis, the local nexus lay outside Tamil Nadu. Although a DEPB pass book in physical form was treated as ascertained goods, that alone did not create taxing jurisdiction in Tamil Nadu when the sale was finalised elsewhere. The assessment reopening and levy on the DEPB turnover were set aside. en-us Mon, 03 Aug 2020 00:00:00 +0530 Fri, 08 Nov 2024 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397193 Tax jurisdiction over DEPB pass book sales turned on the situs of the transaction and the territorial limits of the Tamil Nadu VAT law. The DEPB entitlement was granted, delivered, and the transfer completed in Maharashtra, and VAT had already been paid there; on that basis, the local nexus lay outside Tamil Nadu. Although a DEPB pass book in physical form was treated as ascertained goods, that alone did not create taxing jurisdiction in Tamil Nadu when the sale was finalised elsewhere. The assessment reopening and levy on the DEPB turnover were set aside. Case-Laws VAT / Sales Tax Mon, 03 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397193