2019 (12) TMI 58

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....les Tax<br>2019 (12) TMI 58 - MADRAS HIGH COURT - TMI<br>MADRAS HIGH COURT - HC<br>Dated:- 12-11-2019<br>W.P.No.15659 of 2002 - -<br>CST, VAT & Sales Tax<br>THE HON&#39;BLE DR. JUSTICE VINEET KOTHARI AND THE HON&#39;BLE MR. JUSTICE C. SARAVANAN For Petitioner: Mr. Rahul Balaji For Respondents: Mr. Mohammed Saffiq (R1 to R4), Special Government Pleader (T) ORDER (Order of the Court was made ....

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.... as direct inter-state sales rejecting the claim of exemption as in the course of import under Section 5 (2) of the Central Sales Tax. We find the learned Appellate Assistant Commissioner granted relief on both the above said turnover. In respect of the first item the finding of the Appellate Assistant Commissioner was that the impugned transactions related to the Pondicherry Branch Office. A peru....

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....items of dispute the conclusion of Appellate Assistant Commissioner was that the Madras Office function only as liaison office and therefore the impugned transaction was only an import sale which is eligible for exemption under Section 5 (2) of the Central Sales Tax Act. We find that the respondent did more than the so-called liaison work on behalf of head office at Japan by not only clearing the ....

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....s the turnover of Rs. 25,00,000/- and direct the assessing authority to assess the same as inter-state sales. In this context we also direct the assessing authority to levy appropriate penalty. In fine, we partly remand the State appeal and partly allow the State appeal. " 2. The only contention raised on behalf of the petitioner/Assessee is that the Tribunal erred in partly allowing the Appeal ....