https://www.taxtmi.com/caselaws?id=795238 Imported-car sales were taxable under the Tamil Nadu General Sales Tax Act because invoices were raised after the cars entered India, customs duty was paid by the dealer, and no reliable evidence showed transfer of title on the high seas. A conditional exemption for locally purchased goods required their use for the declared manufacturing purpose; failure to prove such use or correlate the goods with exports triggered the prescribed tax consequence. The notes state that an alternative export-sale claim or compounding mechanism could not replace tax liability arising from breach of the exemption conditions. en-us Fri, 17 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795238 Imported-car sales were taxable under the Tamil Nadu General Sales Tax Act because invoices were raised after the cars entered India, customs duty was paid by the dealer, and no reliable evidence showed transfer of title on the high seas. A conditional exemption for locally purchased goods required their use for the declared manufacturing purpose; failure to prove such use or correlate the goods with exports triggered the prescribed tax consequence. The notes state that an alternative export-sale claim or compounding mechanism could not replace tax liability arising from breach of the exemption conditions. Case-Laws VAT / Sales Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795238