2026 (6) TMI 1293

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.... 2. Learned counsel for the petitioner contends that the State Tax Officer erred in relying on advance ruling bearing AC AAR No.080/2013-14 dated 22.07.2014. Relying on the judgment of this Court in M/s.Veesons Energy Systems(P) Limited v. The Commissioner of Commercial Taxes and another dated 27.03.2014 in W.P(MD) No.5866 of 2010, he contends that circulars and clarifications cannot be issued with regard to interpretation of statutory provisions and that the levy of tax must be within the four corners of law. 3. Referring to notification dated 29.03.2007, he submits that Section 8 of the Central Sales Tax Act, 1956 (the Central Sales Tax Act) was amended so as to provide for payment of tax on the sale of goods in the course of inters....

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....uary entry (entry 69) in part-C of the First schedule to the TNVAT Act is applicable. 6. Section 8(2) of the Central Sales Tax Act reads as under: "(2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within sub-section (1), shall be at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State. Explanation:- For the purposes of this sub-section, a dealer shall be deemed to be a dealer liable to pay tax under the sales tax of the appropriate State, not withstanding that he, in fact, may not be so liable under that law." 7. ....