https://www.taxtmi.com/caselaws?id=406298 The High Court dismissed the tax case filed by the State, affirming the Tribunal's decision. The court found that the dealer had adequately demonstrated compliance with the conditions for exemption under Section 6(2) of the CST Act. The court also referenced relevant case law, supporting the dealer's position that the collection of tax, if any, was part of the contractual consideration and not a basis for disallowing the exemption. The questions of law were answered against the revenue, and the Tribunal's order was upheld. en-us Wed, 31 Mar 2021 00:00:00 +0530 Sat, 10 Apr 2021 09:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406298 The High Court dismissed the tax case filed by the State, affirming the Tribunal's decision. The court found that the dealer had adequately demonstrated compliance with the conditions for exemption under Section 6(2) of the CST Act. The court also referenced relevant case law, supporting the dealer's position that the collection of tax, if any, was part of the contractual consideration and not a basis for disallowing the exemption. The questions of law were answered against the revenue, and the Tribunal's order was upheld. Case-Laws VAT and Sales Tax Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406298