Tamil Nadu Lacks Jurisdiction to Tax DEPB Sale Completed in Maharashtra, Court Rules Tax Levy Invalid.

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....Tax on sale of Duty of Entitlement Pass Book (DEPB) - The aforesaid order is self explanatory. As such, the respondent (Tamil Nadu) herein will not have jurisdiction to levy tax on sale of a Duty Entitlement Pass Book for a sale and delivery, which was completed in Maharastra. As such, the levy of tax itself is liable to be quashed. - HC....