1972 (4) TMI 80

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....on of the purchases of groundnuts made by the assessee within the State and sold outside the State. It is not in dispute that the sales of groundnuts were inter-State and the assessee has paid the Central sales tax on the said sales. But the dispute here is, whether the disputed turnover is liable to be included in the taxable turnover of the assessee under the Tamil Nadu General Sales Tax Act. Th....

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..... But, in our view, a conjoint reading of those sections suggests that the assessee has to include all his purchase turnover of groundnuts in his taxable turnover and pay the tax without reference to the Central Sales Tax Act, and if and when he sells the same goods outside the State, he is entitled to get a refund of the tax paid under the Tamil Nadu General Sales Tax Act on his purchases under s....