2018 (12) TMI 1826

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.... S.S. Sundar, These Two Writ Appeals have been preferred by the respondent/The Assistant Commissioner (CT), Pudukkottai-I Assessment Circle, Pudukkottai in the Writ Petitions, as against the orders passed in W.P(MD)Nos.5358 and 5359 of 2011, dated 12.09.2011. 2.The respondent was a registered dealer and carrying on business in buying and selling granites. During 2006-2007 at 20.7.2008, the ....

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....ssed by the appellant in these appeals were challenged in these Writ Petitions mainly on the ground that the appellant lacks jurisdiction to disallow the refund claimed by the respondent in Form-W as per Section 18(2) and 18(3) of the Tamil Nadu Value Added Tax Act, 2006. 3.This Court after considering the fact that the respondent has sold the goods to a company which is located in the Special ....

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....ods out of the Territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the Customs Frontiers of India. (3)Notwithstanding anything contained in sub-section (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of t....

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....6(Central Act 74 of 1956); (ii)Sale of goods to any registered dealer located in Special Economic Zone in the State, if such registered dealer has been authorized to establish such units by the authority specified by the Central Government in this behalf; and (iii)Sale of goods to International Organizations listed out in the Fifth Schedule.'' 6.It is the case of the a....