https://www.taxtmi.com/caselaws?id=757003 Purchase tax under Section 7A of the Tamil Nadu General Sales Tax Act was upheld where the assessee failed to produce reliable proof of the claimed purchases, tax-paid status, or second-sale treatment. Exemption under Section 5(3) of the Central Sales Tax Act was ? no, rejected because the materials did not establish identity and statutory nexus between the penultimate sale and the exported goods, and the export documents showed discrepancies in the goods' composition. The consequential penalty under Section 12(3)(b) was also sustained because it followed the confirmed tax additions. en-us Mon, 05 Aug 2024 00:00:00 +0530 Wed, 14 Aug 2024 08:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757003 Purchase tax under Section 7A of the Tamil Nadu General Sales Tax Act was upheld where the assessee failed to produce reliable proof of the claimed purchases, tax-paid status, or second-sale treatment. Exemption under Section 5(3) of the Central Sales Tax Act was ? no, rejected because the materials did not establish identity and statutory nexus between the penultimate sale and the exported goods, and the export documents showed discrepancies in the goods' composition. The consequential penalty under Section 12(3)(b) was also sustained because it followed the confirmed tax additions. Case-Laws VAT and Sales Tax Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757003