This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Exemption on Sale of Gloriosa Superba under available TNVAT in Absence of Notification u/s 8(5) of CST Act
Case Law Details
- Case Name
- Natesan Vs State Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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...
Author Info
