TaxTMI 
TaxTMI 
2020 (8) TMI 779
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....etitioner : Mr. R. L. Ramani , Senior Counsel for Mr. B. Raveender For the Respondents : Mr. A. N. R. Jayaprathap Government Advocae ( T ) ORDER Heard the learned Senior Counsel for the petitioner and the learned Government Advocate for the respondents. 2. By this common order all the writ petitions are being disposed in the light of the clarification dated 28.10.2016 issued by the Add....
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....of interstate sales, if such sale occasions the movement of goods from one State to another State. Such interstate sales can also be effected by transfer of documents of title to the goods (by endorsement of LR/RR in favour of the buyer) during their movement from one State to another. Therefore, the main criteria which decides the nature of inter-state sales is not the location of the buyer and s....
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....r of documents of title to goods, which is called transit sales is concerned, the Hon'ble Madras High Court has held in the case of M/s.Duvent Fans Pvt.Ltd Vs.Sate of Tamil Nadu in ((1999) 113 STC 431 (Madras)) that two local dealers can effect such transit sales. The objections raised by AG against exemption allowed on such sales was not accepted by the Department and based on the above judgm....
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....2019 respectively. 4. In the light of the above, these writ petitions are disposed with the direction to the 2nd respondent to pass appropriate orders considering the above clarification dated 28.10.2016 of the Additional Chief Secretary/Commissioner of Commercial Taxes within a period of three months from the date of receipt of a copy of this order. 5. The petitioner may file its objections....