Windmill Sale Exemption Dispute Under Tamil Nadu VAT Act: Entire Establishment Transfer Supports Claim for Exemption.

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....Sale of Wind Mill - slump sale - claim of exemption under TNVAT Act - Business Transfer Agreement read with Sale Deeds as well as other records would show that the entire establishment has been transferred as such. If that be the case, the petitioner's contention ought to have been accepted. - HC....