https://www.taxtmi.com/caselaws?id=399231 The Court ruled in favor of the Assessee, determining that the sales in question were inter-State sales under the CST Act, not subject to local tax under the TNGST Act. The Court overturned the Tribunal's decision, emphasizing the importance of proper documentation and contractual arrangements in categorizing transactions correctly. The judgment clarified the distinction between inter-State and local sales, highlighting the significance of adhering to statutory provisions to avoid incorrect tax liabilities. en-us Tue, 22 Sep 2020 00:00:00 +0530 Mon, 01 Mar 2021 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399231 The Court ruled in favor of the Assessee, determining that the sales in question were inter-State sales under the CST Act, not subject to local tax under the TNGST Act. The Court overturned the Tribunal's decision, emphasizing the importance of proper documentation and contractual arrangements in categorizing transactions correctly. The judgment clarified the distinction between inter-State and local sales, highlighting the significance of adhering to statutory provisions to avoid incorrect tax liabilities. Case-Laws VAT and Sales Tax Tue, 22 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399231