https://www.taxtmi.com/caselaws?id=434840 A turnover-based exemption under Entry 68 of Part B of the Fourth Schedule to the Tamil Nadu Value Added Tax Act, 2006 was treated as a conditional exemption, because it depends on the selling dealer's turnover rather than on the goods in isolation. Purchases made when goods are despatched outside the State otherwise than by way of sale were therefore within the expression "in circumstances in which no tax is payable" in Section 12, and purchase tax was upheld. Input tax credit on such purchase tax remains subject to Section 19 and is not expanded by Section 12(2). Penalty, however, could not be sustained where the show cause notice did not propose it, as that violated natural justice. en-us Tue, 07 Feb 2023 00:00:00 +0530 Fri, 08 Sep 2023 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434840 A turnover-based exemption under Entry 68 of Part B of the Fourth Schedule to the Tamil Nadu Value Added Tax Act, 2006 was treated as a conditional exemption, because it depends on the selling dealer's turnover rather than on the goods in isolation. Purchases made when goods are despatched outside the State otherwise than by way of sale were therefore within the expression "in circumstances in which no tax is payable" in Section 12, and purchase tax was upheld. Input tax credit on such purchase tax remains subject to Section 19 and is not expanded by Section 12(2). Penalty, however, could not be sustained where the show cause notice did not propose it, as that violated natural justice. Case-Laws VAT and Sales Tax Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434840