Export is not a condition precedent to constitute Zero Rate sale under TNVAT

Consolidated Construction Consortium Ltd Vs Assistant Commissioner (Madras High Court)

Madras High Court held that export of goods is not a condition precedent or sine qua non to qualify as a Zero Rate sale as long as the sale falls within clause(ii) of Section 18 (1) of the Tamil Nadu Value Added Tax, 2006 (TNVAT).

Facts- The present batch of Writ appeals is filed challenging the order of the learned Single Judge in asmuch as it finds that “export” is a condition prec

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