Exemption on Sale of Gloriosa Superba under available TNVAT in Absence of Notification u/s 8(5) of CST Act

Natesan Vs State Tax Officer (Madras High Court) Madras High Court held that exemption to sale of Gloriosa Superba under Tamil Nadu Value Added Tax [TNVAT] will be available to interstate transaction in absence of specific notification issued under section 8(5) of CST Act. Facts- The challenge to the Impugned Revision Order is primarily on the ground that the petitioner is engaged in sale of Gloriosa Superba and that the item in question was exempted under Notification No. II(1)/CTR/30(a-2)/2007 (TNGG Extraordinary/March 23, 2007 [G.O.Ms.No.79, Commercial Taxes and Registration (B2) Department...